; costs of bad debt; and costs of automated and manual efforts to identify and locate copyright owners of musical works (and shares thereof) and match sound recordings to the musical works they embody; provided, however, that total costs shall not include any added costs incurred by the mechanical licensing collective to provide services under voluntary licenses. (32) Unclaimed accrued royalties The term unclaimed accrued royalties means accrued royalties eligible for distribution under subsection (d)(3)(J). (33) Unmatched The term unmatched , as applied to a musical work (or share thereof), means that the copyright owner of such work (or share thereof) has not been identified or located. (34) Voluntary license The term voluntary license means a license for use of a musical work (or share thereof) other than a compulsory license obtained under this section. . (b) Technical and conforming amendments to section 801 Section 801(b) of title 17, United States Code, is amended— (1) in paragraph (1), by striking The rates applicable under sections 114(f)(1)(B), 115, and 116 shall be calculated to achieve the following objectives and inserting The rates applicable under sections 114(f)(1)(B) and 116 shall be calculated to achieve the following objectives ; (2) by redesignating paragraph (8) as paragraph (9)