; (3) a detailed statement that— (A) identifies by how much, and as a result of finalizing which rule or rules, any such limit was exceeded; and (B) includes a justification for exceeding any such limit as a result of finalizing such rule or rules; (4) a list of each rule with respect to which the Director determined under subsection (b)(3)(B) that the Director agreed with a determination by the head of an agency to finalize the rule notwithstanding a limit established under subsection (a)(1)(A). (e) Definitions In this section: (1) Additional unfunded regulatory cost The term additional unfunded regulatory cost means an unfunded regulatory cost that had not been required to be incurred by a State, local, or Tribal government, or the private sector, as a result of a Federal mandate in a rule during any preceding fiscal year. (2) Appropriate congressional committees The term appropriate congressional committees means— (A) the Committee on Oversight and Accountability of the House of Representatives; and (B) the Committee on Homeland Security and Governmental Affairs of the Senate. (3) Cost The term cost means— (A) a direct cost; or (B) a quantifiable cost that can be estimated using the methods and concepts described in Office of Management and Budget Circular A–4 issued on September 17, 2003. (4) Cumulative unfunded regulatory costs The term cumulative unfunded regulatory costs means all costs required to be incurred by a State, local, or Tribal government, or by the private sector as a result of all Federal mandates included in rules during all preceding fiscal years. (5) Director The term Director means the Director of the Office of Management and Budget. (6) Unfunded regulatory cost The term unfunded regulatory cost means a cost required to be incurred by a State, local, or Tribal government, or by the private sector, as a result of a Federal mandate included in a rule. . (b) Analysis of whether rule exceeds budget Section 202 of the Unfunded Mandates Reform Act of 1995 ( Public Law 104–4