Bull v. United States

OPINION AND ORDER

HEWITT, Judge.

Plaintiffs, who are approximately sixty canine enforcement officers (CEOs) now or formerly employed by the United States Department of Homeland Security, Customs and Border Protection Service (Customs or defendant), seek unpaid overtime compensation under the Fair Labor Standards Act, 29 U.S.C. §§ 201-219 (2000) (FLSA). 1 Plaintiffs specifically allege in their six-count complaint that defendant failed to pay for six categories of overtime work: (1) “time worked ... transporting] and laundering ... training towels during off[-]duty time;” (2) “time worked ... caring for and training drug sniffing dogs during off[-]duty time;” (3) “time worked ... transporting], buying and/or acquiring ... the necessary building materials and time spent building the necessary training aids required to be used for training drug sniffing dogs during off[-]duty time;” (4) “time worked ... cleaning and maintaining] ... weapons and [engaging] in weapons training during off[-] duty time;” (5) “time worked ... while engaged in training in the Academy;” 2 (6) “other time worked ... without compensation while ‘off-the-clock;’ ” and “other violations of the FLSA to be determined during the course of discovery in this matter.” Plaintiffs’ Second Amended Complaint (complaint or Compl.) at 4, ¶XI.

1. Introduction

With the concurrence of the parties and further to the court’s November 16, 2004 Order, the parties designated six plaintiffs for trial. See Pis.’ Designation of Representative Plaintiffs (Pis.’ Designation); Def.’s Identification of Trial Plaintiffs (Def.’s Identification); accord 11/16/04 Order at 1, ¶ 1 (instructing plaintiff and defendant to designate three trial plaintiffs to support the presentation of each party’s best case). Plaintiffs selected as their designated plaintiffs David J. Bailey, Edward Kruzel and Claudia Monistrol. See generally Pis.’ Designation. Defendant selected as its designated plaintiffs John Leuth, Jose Rivera and Todd Stable. See generally Def.’s Identification.

A. The Designated Plaintiffs’ Claims

Plaintiffs, all of whom are current or former CEOs, received substantially similar basic training at either the Canine Enforcement Training Center (CETC or, generally, the Academy) in Fort Royal, Virginia or the Federal Law Enforcement Training Center (FLETC or, generally, the Academy) in Glencoe, Georgia. See, e.g., Transcript of Trial (Tr.) at 35 (Bailey); id. at 717 (Newcombe); accord Ex. 11 (8/23/02 Canine En *215 forcement Program Customs Directive) (8/23/02 CEP Directive) at 2, § 5.2 (“All Customs canine enforcement teams (officers and dogs) must receive formal training and certification through a recognized course of instruction at the CETC.”). The representative plaintiff CEOs were certified to handle passive and/or positive response dogs 3 trained in the detection of either currency or narcotics. Cf. Ex. 13 (February 1996 Canine Enforcement Training Handbook) (2/96 CEO Handbook) at 218, § 1.7 (“The CEO has the responsibility and authority for enforcement of laws administered by the Customs Service. These include enforcement of federal dangerous drug laws, currency laws, and export laws. However, due to the nature of this position, the CEO’s primary duty is the interdiction of narcotics or the interception of outbound currency.”).

While more similarities than differences appear to exist among plaintiffs’ experiences as CEOs, certain factors have affected individual plaintiffs’ on-the-job experiences and have impacted their abilities to perform their full range of job-related tasks during the workday. For example, plaintiffs have been stationed at various ports, including Detroit, Miami and El Paso. Each location’s unique characteristics, such as the existence of a “sand blowing season” in El Paso, Tr. at 321 (Rruzel), has affected plaintiffs’ experiences as CEOs, e.g., id. at 321-23 (Rruzel describing the challenges posed during sand-blowing season: “It can be difficult to breathe if you are facing into the wind, or it almost feels like rubbing sandpaper on you. You come home ... [with] black soot-like sand in your ears, eyes[,] ... throughout your uniform [and] inside the weapon itself____ If large grains of sand get inside your weapon, [it is] the quickest way to get a jam.”); id. at 1154 (Luby) (“It’s hot [in El Paso, and] sometimes very windy. It’s a dirty, dusty environment.”); id. at 625 (Leuth testifying that the sand-blowing season lasts approximately “two to three months”); cf. id. at 1233-34 (Lopez testifying that the “windy season” in El Paso lasts “about two or three months,” but that during this season, “one, maybe two” sandstorms occurred per week, each lasting “[a] few hours”). Other distinctions among plaintiffs’ on-the-job experiences have stemmed from the level of cleanliness at the work site. For example, some plaintiffCEOs worked inside airports searching passengers, whereas others worked outdoors searching cargo. E.g., Tr. at 420 (Monistrol) (“I work a lot with cargo and fish____It’s a very dirty environment.”); id. at 977 (Raleigh) (“[I]t is possible to get dirty in Miami, especially if you work at the sea port____ [T]hat is our worst area to work.”). In addition, a plaintiffs personal traits, such as detail-orientation or prior professional or military experience, may have impacted his or her ability efficiently to perform duties. Finally, plaintiffs’ experiences with management at the different ports have also varied.

Plaintiff David J. Bailey seeks overtime compensation for non-towel-washing activities for an average of 3.25 hours per week (hrs./wk.) from January 1, 1999 to July 31, 2004, when he was employed as a CEO in Detroit and Buffalo. See Tr. at 117 (claiming overtime compensation for constructing training aids 2 4 hrs./wk.; for cleaning his weapon .75 hrs./wk.; and for proficiency training .5 hrs./wk.). Mr. Bailey also seeks compensation for 4 hrs./wk. spent washing towels off-duty while stationed in Detroit be *216 tween January 2, 1999 and April 12, 2008. See Tr. at 113, 116-17. Finally, Mr. Bailey seeks compensation for 8 hrs./wk. spent studying off-duty while attending the Academy between September 12 and October 21, 2000. See Tr. at 118. Mr. Bailey alleges that he was not compensated for a total of 1443 hours of off-duty work and seeks $51,083.99. Ex. 139 (Bailey Damages Spreadsheet) at 6.

Plaintiff Edward Kruzel seeks overtime compensation for an average of 8 hrs./wk. from September 6,1997 to July 3, 2004, when he was employed as a CEO in El Paso. See Tr. at 314, 362 (claiming overtime compensation for washing towels 2 hrs./wk. and for cleaning his weapon 2.5 hrs./wk.); id. at 364-65 (claiming overtime compensation for constructing training aids 1.25 hrs./wk. and for proficiency training 2.25 hrs./wk.). Mr. Kruzel also seeks compensation for between 1 and 2 hours per day for off-duty studying in March and April 2001, when he was a student at the FLETC, see id. at 367, and for a total of 140 to 150 hours for off-duty study time at the CETC in 2000, id. at 368. Mr. Kruzel alleges that he was not compensated for 2667 hours of off-duty work and seeks $86,533.26. Id. at 365; Ex. 952 (Kruzel Damages Spreadsheet) at 7.

Plaintiff Claudia Monistrol has worked at the Miami International Airport since 1999. Tr. at 410. Ms. Monistrol seeks compensation for an average of 4 hrs./wk. for time spent engaged in off-duty towel laundering and processing from September 4, 1999 to July 3, 2004. Id. at 437. Ms. Monistrol seeks additional compensation for an average of 10 hrs./wk. for time engaged in other off-duty tasks from September 4, 1999 to September 18, 2004. See Tr. at 437-42 (claiming overtime compensation for cleaning her weapon 1 hr./wk.; for proficiency training .5 hrs./wk.; for constructing training aids 2.5 hrs./wk.; for grooming her canine 2 hrs./wk.; and for maintaining equipment, vacuuming, car washing, and report writing 4 hrs./wk.). Ms. Monistrol also seeks compensation for an average of 1.75 hrs./wk. for off-duty time spent studying and performing training-related activities during her tenure at the Academy from May 8 through August 28, 1999. Id. at 441. Ms. Monistrol alleges that she was not compensated for 3570.25 hours of off-duty work and seeks $102,085.71. Id. at 365; Ex. 1172 (Monistrol Damages Spreadsheet) at 7.

Plaintiff John Leuth seeks compensation for an average of 3.42 hrs./wk. from September 6, 1997 to October 2001, while employed as a CEO in El Paso. See Tr. at 617 (Leuth) (claiming overtime compensation for laundering towels 2.5 hrs./wk.); id. at 620 (claiming overtime compensation for constructing “25 to thirty [training] aids a week”); accord Ex. 990 (Leuth Damages Summary) (claiming overtime compensation for constructing training aids .17 hrs./wk.); Tr. at 623 (claiming overtime compensation for cleaning his weapon .75 hrs./wk.). Mr. Leuth alleges that he was not compensated for 667.57 hours of off-duty work and seeks $16,382.46. Tr. at 643; Ex. 990 (Leuth Damages Spreadsheet) at 5.

Plaintiff Jose Rivera seeks compensation for an average of 2.5 hrs./wk. from October 3, 1998 to July 31, 2004, when he was employed as a CEO at the Miami International Airport. See Tr. at 496, 529 (claiming overtime compensation for laundering towels 2 hrs./wk.); id. at 498, 500 (claiming overtime compensation for cleaning his weapon .5 hrs./wk.). Mr. Rivera alleges that he was not compensated for 721 hours of off-duty work and seeks $19,988.15. Id. at 503; Ex. 1370 (Rivera Damages Spreadsheet) at 7.

Plaintiff Todd Stable seeks compensation for an average of 3.25-3 .75 hours per week from September 1997 to July 2004, while employed as a CEO in El Paso. See Tr. at 578-79 (claiming overtime compensation for laundering towels 2.5 hrs./wk.; cleaning his weapon .5 hrs./wk.; and engaging in proficiency training .75 hrs./wk. initially and .25 hrs./wk. after his wife fell ill in January 2003). Mr. Stable alleges that he was not compensated for 1242.50 hours of off-duty work and seeks $34,198.44. Id. at 583; Ex. 1551 (Stable Damages Spreadsheet) at 8. 5

*217 B. The Witnesses

Between May 3 and May 10, 2005, the court conducted a five-day trial in Washington, D.C. During trial, the court heard testimony from the six designated plaintiffs and from seventeen other witnesses, 6 and re *218 ceived seventy-nine exhibits in evidence. In addition to the record of trial, the court has reviewed deposition testimony from eleven witnesses, 7 see generally Ex.1900 (Deposition *219 Transcripts), and has had the opportunity to consider extensive post-trial briefing filed by the parties, see generally Plaintiffs’ Post-Trial Brief (Pis.’ Br.); Defendant’s Post-Trial Brief (Def.’s Br.); Plaintiffs’ Response to Defendant’s Post-Trial Brief (Pis.’ Resp.); Defendant’s Post-Trial Reply Brief (Def.’s Reply).

The court found the testimony of all of the witnesses before it to be given in good faith. Of particular assistance to the court was the testimony of the current and former SCEOs who appeared both live and by deposition. Most of these individuals began their careers at Customs as CEOs. Some testified that, as CEOs, they performed many of the uncompensated off-duty tasks for which plaintiffs seek compensation in this case. The SCEOs testified generally that performance of these duties off the clock was part of the job of a CEO. Although several supervisors admitted actual knowledge of their subordinates’ off-duty activities, most denied such knowledge. Some téstifíed that plaintiffs had sufficient on-duty time to complete many of the tasks for which plaintiffs seek overtime compensation and that plaintiffs voluntarily chose to perform these tasks while off duty. Other SCEOs testified that it was necessary for plaintiffs to accomplish these tasks off-the-clock. The supervisors who testified held varying opinions concerning the frequency with which CEOs should reasonably engage in each of the uncompensated activities, if at all, as well as the amount of time and attention each activity should reasonably require.

Of less assistance to the court was the testimony of plaintiffs’ expert, Oren Clemons. Mr. Clemons testified that defendant generally was liable to plaintiffs for the time spent by plaintiffs performing the off-duty activities listed above, see supra, Part I.A., and that plaintiffs’ claims represent a “reasonable approximation of the overtime compensation *220 that is owed to each of the[m],” Tr. at 896 (Clemons). During cross-examinati'on, however, counsel for defendant elicited testimony revealing that, when formulating his opinion, Mr. Clemons “accepted ... at face value” the number of overtime hours claimed by individual plaintiffs in their sworn declarations and did not question, investigate, or attempt to reconcile discrepancies among the number of hours individual plaintiffs claimed were required to perform a given task. See Tr. at 935-36 (Clemons) (“It seemed reasonable to me.... Given the different lengths of time it takes different people to do things, I did not find [that the reasonableness of] any of [plaintiffs’] sworn statements ... needed ... [to be] questioned]____ [S]ome people take longer to do things than others.”); accord id: at 931 (Clemons testifying that he did not independently investigate the length of time required to perform each task, and that he “used the sworn statements of the [CEOs]” as a basis for this information). Mr. Clemons also revealed during cross-examination that he did not “visit[ ] any physical location where the work was allegedly being performed,” id. at 931 (Clemons), did not “visit the kennels where the dogs are kept,” id. at 932 (Clemons), did not “speak to any [plaintiff directly at the time [he] rendered [his] opinion in this case,” id., and did not observe “any [p]laintiffs [performing] any activity for which they’re claiming compensation in this lawsuit,” id. at 935 (Clemons).

II. The Law: Overtime Claims Under the FLSA

Section 207 of Title 29 of the United States Code, which sets out the overtime provisions of the FLSA, requires employers to pay employees overtime compensation for work performed in excess of a forty-hour workweek “at a rate not less than one and one-half times the regular rate at which [an employee] is employed.” 29 U.S.C. § 207 . Compensable work under the FLSA includes work that is “suffer[ed] or permitted].” 29 U.S.C. § 203 (g) (defining “employ[ment]” to include work “suffer[ed] or permit[ted]” to be performed); Armour & Co. v. Wantock, 323 U.S. 126, 132 , 65 S.Ct. 165 , 89 L.Ed. 118 (1944) (stating that the overtime provisions of the FLSA “apply only to those who are ‘employees’ and to ‘employment’ in excess of the specified hours” and that, as defined under the Act, the term “ ‘employ includes to suffer or permit to work”) (quoting 29 U.S.C. § 203 (g)).

To prevail on a FLSA claim for an overtime activity suffered or permitted to be performed, plaintiffs must carry their burden of proof on all of the elements of the particular claim. See Anderson v. Mt. Clemens Pottery Co., 328 U.S. 680, 686-87 , 66 S.Ct. 1187 , 90 L.Ed. 1515 (1946) (“An employee who brings suit under [section] 16(b) of [FLSA] for ... unpaid overtime compensation, together with liquidated damages, has the burden of proving that he performed work for which he was not properly compensated.”). First, plaintiffs must establish that each activity for which overtime compensation is sought constitutes “work.” For an activity to constitute work, plaintiffs must prove that the activity was (1) undertaken for the benefit of the employer, e.g., Tenn. Coal, Iron, & R.R. Co. v. Muscoda Local No. 123, 321 U.S. 590, 599 , 64 S.Ct. 698 , 88 L.Ed. 949 (1944); Reich v. N.Y. City Transit Auth., 45 F.3d 646, 650 (2d Cir.1995); Adams v. United States, 65 Fed.Cl. 217, 221 (2005); 5 C.F.R. § 551.401 (a) (2005); (2) known or reasonably should have been known by the employer to have been performed, e.g., 5 C.F.R. § 551.104 ; accord Holzapfel v. Town of Newburgh, 145 F.3d 516, 524 (2d Cir.1998), rev’d in part on other grounds, 145 F.3d 516 (1998); Forrester v. Roth’s I.G.A. Foodliner, Inc., 646 F.2d 413, 414 (9th Cir.1981); and (3) controlled or required by the employer, e.g., 5 C.F.R. § 551.402 (a); 29 C.F.R. § 785.13 (2005); accord Mt. Clemens Pottery, 328 U.S. at 691 , 66 S.Ct. 1187 ; N.Y. City Transit, 45 F.3d at 651 ; Forrester, 646 F.2d at 414 .

Second, plaintiffs must establish that the hours of work performed are actually, rather than theoretically, compensable. For work to be compensable, the quantum of time claimed by plaintiffs must not be de minimis, e.g., Mt. Clemens Pottery, 328 U.S. at 693 , 66 S.Ct. 1187 ; Bobo v. United States 136 F.3d 1465, 1468 (Fed.Cir.1998) (Bobo II); Adams, 65 Fed.Cl. at 222 , and must be reasonable in relation to the principal activity, *221 e.g., Mt. Clemens Pottery, 328 U.S. at 688 , 66 S.Ct. 1187 ; Amos v. United States, 13 Cl.Ct. 442, 449 (1987). If an employer has kept accurate records, a plaintiffs burden of establishing the reasonableness of the time claimed is easily discharged; where, as here, the employer’s records are inaccurate or inadequate, the employee need only produce “sufficient evidence to show the amount and extent of that work as a matter of just and reasonable inference.” Mt. Clemens Pottery, 328 U.S. at 687 , 66 S.Ct. 1187 . Unless the employer can then produce sufficient evidence to negate the reasonableness of this inference, the court may award plaintiff approximate damages, id. at 688 , 66 S.Ct. 1187 , in “the amount of ... their unpaid overtime compensation,” plus “reasonable attorneys’ fee[s] ... and costs,” 29 U.S.C. § 216 (b). Plaintiffs also may be entitled to “an additional equal amount as liquidated damages” under certain circumstances described below. Id.

When analyzing a FLSA claim, the court generally utilizes a two-year statute of limitations. See generally 29 U.S.C. § 255 . However, the statute of limitations may be extended by one year if plaintiffs demonstrate that the employer’s violation of the FLSA was “willful.” Id.

A. Plaintiffs Must Have Performed “Work”

1. Background

To satisfy their burden of proof, plaintiffs must establish, as an initial matter, that they performed uncompensated overtime “work.” E.g., N.Y. City Transit, 45 F.3d at 651 (“Employees are entitled to compensation only for “work.’ ”). Because Congress “did not define the contours of the type of “work’ or ‘employment’ that merited ... compensation” under the FLSA, the scope of the term “work” was initially delineated by the United States Supreme Court. Id. at 649 . In Tennessee Coal v. Muscoda, the Supreme Court looked to the “commonly used” meaning of “work” and determined that, for FLSA purposes, work is any activity: (1) involving “physical or mental exertion (whether burdensome or not)”; (2) “controlled or required by the employer”; and (3) “pursued necessarily and primarily for the benefit of the employer and his business.” 321 U.S. 590, 598 , 64 S.Ct. 698 , 88 L.Ed. 949 (1944) (citations omitted). The Court broadened its definition of “work” two years later in Mt. Clemens Pottery , interpreting the FLSA to provide compensation for activities such as walking from the factory gate to the work bench and changing into work clothes. See 328 U.S. at 691-92 , 66 S.Ct. 1187 .

The expansive interpretation of “work” in Mt. Clemens Pottery prompted Congress to amend the FLSA in 1947 by passing the Portal-to-Portal Act, 29 U.S.C. §§ 251-262 (2000). See 29 U.S.C. § 251 (a) (“The Congress finds that the [FLSA] ... has been interpreted judicially in disregard of long-established customs, practices, and contracts between employers and employees, thereby creating wholly unexpected liabilities, immense in amount and retroactive in operation, upon employers with the results that, if said Act as so interpreted or claims arising under such interpretations were permitted to stand, ... (5) there would occur the promotion of increasing demands for payment to employees for engaging in activities no compensation for which had been contemplated by either the employer or employee at the time they were engaged ____”). One purpose of the Portal-to-Portal Act was to “relieve employers from liability from preliminaries, most of them relatively effortless, that were thought to fall outside the conventional expectations and customs of compensation.” N.Y. City Transit, 45 F.3d at 649 . Accordingly, the Portal-to-Portal Act revised the definition of “work” to focus on the distinction between “principal activities,” on the one hand, and “preliminary” and “postliminary activities,” on the other:

[N]o employer shall be subject to any liability or punishment under the [FLSA] ... [for] failure of such employer to pay an employee ... [for] activities which are preliminary to or postliminary to said principal activity or activities, which occur either prior to the time on any particular workday at which such employee commences, or subsequent to the time on any particular *222 workday at which he ceases, such principal activity or activities.

29 U.S.C. § 254 (a)(2).

Although this provision could possibly be read to bar claims for compensation for all activities performed by an employee prior to or following the employee’s work shift, the Supreme Court has interpreted the terms “principal” activities and “preliminary” and “postliminary” activities to permit compensation for activities performed by an employee “before or after the regular work shift ... if those activities are an integral and indispensable part of the principal activities for which [the employee is] employed and are not specifically excluded” by the statute. Steiner v. Mitchell, 350 U.S. 247, 256 , 76 S.Ct. 330 , 100 L.Ed. 267 (1956) (concluding that health concerns made showering and changing clothes before and after work shifts at a battery plant integral and indispensable to employment and awarding compensation for those activities). The Steiner Court determined that activities “ ‘made necessary by the nature of the work performed,’ ” which “fulfill ‘mutual obligations,’ ” between employers and employees and “ ‘are so closely related to other duties performed’ ” are principal activities. Id. at 252, 76 S.Ct. 330 (quoting the trial court). “Principal ... activities ... [therefore] embrace[ ] all activities which are an ‘integral and indispensable part of the principal activities,’ ” even when those activities technically fall before or after the daily work shift. Id. at 252-53 , 76 S.Ct. 330 ; see also Mitchell v. King Packing Co., 350 U.S. 260, 263 , 76 S.Ct. 337 , 100 L.Ed. 282 (1956) (finding that employee time spent sharpening knives while off duty was an “integral part of and indispensable to the various butchering activities for which they were principally employed” because the maintenance of sharp knives was a condition of employment); 5 C.F.R. § 551.412 (b) (“A preparatory or concluding activity that is not closely related to the performance of the principal activities is considered a preliminary or postliminary activity[, which is] ... excluded from hours of work and is not compensable.”).

2. Elements of “Work”

The modern understanding of the preliminary and posthminary work that warrants compensation under the FLSA emerged from Tennessee Coal, as initially expanded by Mt. Clemens Pottery and ultimately circumscribed by the Portal-to-Portal Act. In Bobo II, the United States Court of Appeals for the Federal Circuit adopted the approach articulated by the United States Court of Appeals for the Second Circuit for defining overtime “work” under the FLSA and for implementing the Supreme Court’s “integral and indispensable” standard:

“The more the preliminary (or postliminary) activity is undertaken for the employer’s benefit, the more indispensable it is to the primary goal of the employee’s work, and the less choice the employee has in the matter, the more likely such work will be found to be compensable.... The ability of the employer to maintain records of such time expended is a factor.”

Bobo II, 136 F.3d at 1467 (quoting N.Y. City Transit, 45 F.3d at 650 ); accord Adams, 65 Fed.Cl. at 226-28 (discussing N.Y. City Transit and the Federal Circuit’s approval of N.Y. City Transit in Bobo II). For plaintiffs to prove that the overtime activities for which compensation is sought are “an ‘integral and indispensable part of the principal activities,’ ” for which plaintiffs are compensated, Steiner, 350 U.S. at 253 , 76 S.Ct. 330 , plaintiffs must establish that each task (1) was undertaken for the benefit of the employer; (2) was known or reasonably should have been known by the employer to have been performed; and (3) was controlled or required by the employer.

a. The Activity Must Benefit the Employer

For an overtime activity to constitute “work” under the FLSA, it must be undertaken by the employee for the benefit of the employer. E.g., Tenn. Coal, 321 U.S. at 599 , 64 S.Ct. 698 (finding that time spent by iron ore miners traveling underground in mines to and from the site where the miners drilled and loaded ore constituted work because “the travel time is spent for the benefit of [the employers] and their iron ore mining operations”); Mt. Clemens Pottery, 328 U.S. at 693 , 66 S.Ct. 1187 (“[The activities are] pursued necessarily and primarily for the em *223 ployer’s benefit.... There is nothing in such activities that partakes only of the personal convenience or needs of the employees. Hence they constitute work.”); see also Bobo II, 136 F.3d at 1467-68 ; Adams, 65 Fed.Cl. at 226-27 . To benefit the employer, an activity need not be “productive” — rather, it must be necessary to the accomplishment of the employee’s principal duties to the employer. Tenn. Coal, 321 U.S. at 599 , 64 S.Ct. 698 (“It matters not that ... [the miners’] travel [from the drilling site to the loading site] is, in a strict sense, a non-productive benefit. Nothing in the statute or in reason demands that every moment of an employee’s time devoted to the service of his employer shall be directly productive.”). Further, the activity need not occur during the “main body of the workday” to benefit the employer. N.Y. City Transit, 45 F.3d at 650 . As the Second Circuit explained:

If the concept of principal activity were [so] narrow ... then an employer could impose significant, time-consuming duties on the employee to be performed at home, before and after the main body of the workday, as well as during the commute, and be exempted from payment for those duties because they were not sufficiently related to the employee’s principal duties ----[S]ueh an interpretation would exaggerate the effect of the Portal-to-Portal exemptions, and would substantially undermine the purposes of the [FLSA] by creating loopholes capable of significant abuse.

The Portal-to-Portal exemptions properly protect employers from responsibility for ... relatively trivial, non-onerous aspects of preliminary preparation, maintenance and clean up. Congress’s undertaking to exempt such conventionally unpaid preliminaries (and postliminaries) from compensation in no way suggests, however, that real work assignments are exempt from compensation, just because they occur outside the confines of the main part of the workday.

N.Y. City Transit, 45 F.3d at 650-51 . The Federal Circuit has adopted the requirement articulated in New York City Transit that a task must be undertaken for the benefit of the employer to constitute work. 8 Bobo II, 136 F.3d at 1468 (“We agree with the interpretation of the Portal-to-Portal Act set forth in Reich [v. New York City Transit Authority] ....”).

b. The Activity Must Be Known by the Employer

It is not enough that the preliminary or postliminary activity for which compensation is sought be undertaken for the employer’s benefit. Regulations promulgated by the Department of Labor (DOL) and the Office of Personnel Management (OPM) 9 make *224 clear that, for an activity performed by an employee off-the-clock to constitute compensable work, “the employee’s supervisor [must] know[] or ha[ve] reason to believe that the work is being performed and [must] ha[ve] an opportunity to prevent the work from being performed.” 5 C.F.R. § 551.104 (OPM) (defining “suffered or permitted work”); accord 29 C.F.R. § 785.12 (DOL) (“[I]f the employer knows or has reason to believe that ... work is being performed [on or away from the work site], [the employer] must count the time as hours worked.”). This actual or constructive knowledge must be attributable to someone with the authority to bind the government. See OPM v. Richmond, 496 U.S. 414, 420 , 110 S.Ct. 2465 , 110 L.Ed.2d 387 (1990).

The Federal Circuit and its “sister circuits have interpreted [the definition of “work’ under the FLSA] [to] requir[e] ... that an employer ‘knows or has reason to believe the employee is continuing to work’....” Doe v. United States, 372 F.3d 1347, 1361 (Fed.Cir.2004) (quoting Mumbower v. Callicott, 526 F.2d 1183, 1188 (8th Cir.1975) (internal quotations and citations omitted)). Accordingly, the Circuit Courts of Appeals have uniformly adopted the knowledge requirement. E.g., Doe v. United States, 372 F.3d at 1361 & n. 7 (“ “Work not requested but suffered or permitted is work time. For example, an employee may voluntarily continue to work at the end of the shift. He may be a pieceworker, he may desire to finish an assigned task or he may wish to correct errors, paste work tickets, prepare time reports or other records. The reason is immaterial. The employer knows or has reason to believe that he is continuing to work and the time is working time.’”) (quoting 29 C.F.R. § 785.11 ); Holzapfel, 145 F.3d at 524 (citing 29 C.F.R. §§ 785.11 -.12); Davis v. Food Lion, 792 F.2d 1274, 1276-77 (4th Cir.1986) (finding that the employer’s actual or constructive knowledge of the employee’s off-duty activities was an element of the ease to be proven by plaintiffs, that lack of knowledge was not an affirmative defense, and that plaintiffs could prove actual or constructive knowledge by establishing a pattern or practice of employer acquiescence); Karr v. City of Beaumont, 950 F.Supp. 1317, 1323 (E.D.Tex.1997) (finding that in order for an employee to “employed” during off-duty hours, he or she must establish that the employer had actual or constructive knowledge that the employee was working); In re Food Lion Scheduling Litig., 861 F.Supp. 1263, 1272 (E.D.N.C.1994), aff'd sub nom. Royster v. Food Lion, Inc., 151 F.3d 1029 (4th Cir.1998).

c. The Activity Must be Controlled or Required by the Employer

For an activity to constitute “work” under the FLSA, it must not only benefit the employer and be actually or constructively known by the employer, but also must be “controlled or required” by the employer. Mt. Clemens Pottery, 328 U.S. at 693 , 66 S.Ct. 1187 (“[The activities] involve exertion of a physical nature, controlled or required by the employer and pursued necessarily and primarily for the employer’s benefit.... Hence they constitute work.”). OPM imposes a duty on employers to “exercis[e] appropriate controls to assure that only that work for which it intends to make payment is performed.” 5 C.F.R. § 551.402 (a). DOL imposes an analogous “duty [on] ... management to exercise its control and see that the work is not performed if [management] does not want it to be performed. [Management] cannot sit back and accept the benefits without compensating for them.” 29 C.F.R. § 785.13 . Courts recognize and apply the “controlled or required” standard when adjudicating overtime claims under the FLSA. E.g., N.Y. City Transit, 45 F.3d at 651 (“[C]ourts have found that compensable work can occur despite absence of exertion, where, for example, employees have been required to stand by and wait for the employer’s *225 benefit.”); Reich v. Dep’t of Conservation & Natural Res., 28 F.3d 1076, 1082 (11th Cir.1994) (“ ‘[A]n employer’s knowledge is measured in accordance with his ‘duty ... to inquire into the conditions prevailing in his business.’ ’ ”) (quoting Gulf King Shrimp Co. v. Wirtz, 407 F.2d 508, 512 (5th Cir.1969) (quoting People ex rel. Price v. Sheffield Farms-Slawson-Decker Co., 225 N.Y. 25 , 121 N.E. 474, 476 (1918))); Forrester, 646 F.2d at 414 (“[A]n employer cannot stand idly by and allow an employee to perform overtime work without proper compensation ____”), quoted in Newton v. City of Henderson, 47 F.3d 746, 748 (5th Cir.1995); Mumbower, 526 F.2d at 1188 (“The employer who wishes no such work to be done has a duty to see it is not performed. He cannot accept the benefits without including the extra hours in the employee’s weekly total for purposes of overtime compensation. If the employer has the power and desire to prevent such work, he must make every effort to do so.”) (citing 29 C.F.R. § 785.13 ); Karr, 950 F.Supp. at 1323 (“Although the Plaintiffs may not have submitted overtime forms for this work, Defendants ... had knowledge of this overtime work because they approved and required that it be done.”); Truslow v. Spotsylvania County Sheriff, 783 F.Supp. 274, 278 (E.D.Va.1992), aff'd, 993 F.2d 1539 (4th Cir.1993) (Table) (“The employer bears the burden of preventing overtime work when such work is not desired.”); Food Lion, 861 F.Supp. at 1271 (“If the employer has knowledge that off-the-elock work is occurring, the employer has an obligation to stop the practice. A policy prohibiting the practice alone is insufficient.”) (citing 29 C.F.R. § 785.13 ).

B. The Work Performed by Plaintiffs Must be Actually Compensable

Even if plaintiffs establish that the activities for which overtime pay is sought constitute work under the FLSA, plaintiffs are not automatically entitled to compensation. Satisfying the “work” requirement makes the activity compensable only in theory. E.g., Bobo II, 136 F.3d at 1467 (‘“[W]here the compensable preliminary work is truly minimal, it is the policy of the law to disregard it.’ ”) (quoting N.Y. City Transit, 45 F.3d at 650 ); Adams, 65 Fed.Cl. at 228 (referring to preliminary and postliminary activities that constitute “work” under the FLSA as “potentially compensable”). To recover compensation for overtime work under the FLSA, plaintiffs must establish that (1) the amount of time claimed for performing an activity is not de minimis, and (2) the amount of time claimed is reasonable in relation to the principal activity.

1. Time Claimed by Plaintiffs Must Not be De Minimis

To establish that preliminary or postliminary work is compensable, plaintiffs first must show that the time spent engaged in the activity was not so “insubstantial and insignificant” as to bar recovery under the “de minimis doctrine.” Mount Clemens Pottery, 328 U.S. at 693 , 66 S.Ct. 1187 (“It is appropriate to apply a de minimis doctrine so that insubstantial and insignificant periods of time spent in preliminary activities need not be included in the statutory workweek.”); accord Bobo II, 136 F.3d at 1468 (“[W]e accept as true that the restrictions placed upon the INS Agents’ commutes are compulsory, for the benefit of the [employer], and closely related to the [employer’s] principal work activities. However, the burdens alleged are insufficient to pass the de minimis threshold.”); Adams, 65 Fed.Cl. 217, 222 (Fed.Cl.2005) (“Even if a preliminary or postliminary activity would be compensable under the ... ‘integral and indispensable’ standard, inconsequential daily amounts of time in this compensable category of activities will not create FLSA liability.”). The de minimis doctrine limits FLSA liability for overtime activities that consume negligible amounts of time. As the Supreme Court explained,

a few seconds, or minutes, of work beyond the scheduled working hours ... may be disregarded. Split-second absurdities are not justified by the actualities of working conditions or by the policy of the [FLSA]. It is only when an employee is required to give up a substantial measure of his time and effort that compensable working time is involved.

Mt. Clemens Pottery, 328 U.S. at 692 , 66 S.Ct. 1187 ; accord Dunlop v. City Elec., Inc., *226 527 F.2d 394, 400-01 (5th Cir.1976); Carter v. Pan. Canal Co., 314 F.Supp. 386, 392 (D.D.C.1970); Nardone v. Gen. Motors, Inc., 207 F.Supp. 336, 340-41 (D.N.J.1962).

The Federal Circuit utilizes a three-part test to determine whether otherwise compensable time is de minimis: (1) the administrative difficulty of recording the additional time; 10 (2) the aggregate amount of compensable time; 11 and (3) the regularity with which the work was performed. 12 Bobo II, 136 F.3d at 1468 (adopting the factors set forth in Lindow, 738 F.2d at 1062-63); Adams, 65 Fed.Cl. at 222 ; accord Bobo II, 136 F.3d at 1468 (“The other asserted burdens, such as the need to make stops for the dogs to exercise and relieve themselves and the requirement to sign on to the radio, do not pass the de minimis threshold either. Taken as alleged, they are infrequent, of trivial aggregate duration, and administratively impracticable to measure. Accordingly, as a matter of law, they do not give rise to a valid or even triable claim for compensation under the FLSA.”); Riggs v. United States, 21 Cl.Ct. 664, 672 (1990).

OPM limits the application of the de minimis doctrine to periods of 10 minutes or less per day. 5 C.F.R. § 551.412 (a)(1) (“If ... a preparatory or concluding activity is closely related to an employee’s principal activities and is indispensable to the performance of the principal activities, and ... the total time spent in that activity is more than 10 minutes per workday, the agency shall credit all of the time spent in that activity, including the 10 minutes, as hours of work.”). Adopting the OPM standard, “[d]ecisions of this court construing the FLSA have developed a rule of thumb that [10] minutes of preliminary or postliminary work that would otherwise be compensable because it is closely related to principal activities will nonetheless be treated as non-compensable if it totals less than [10] minutes per day.” 13 Riggs, 21 Cl.Ct. at *227 682 (citing Amos, 13 Cl.Ct. at 450 ) (footnote added); Int’l Bus. Invs., Inc. v. United States, 11 Cl.Ct. 588, 593 (1987); Whelan Sec. Co. v. United States, 7 Cl.Ct. 496, 499 (1985); and Graham v. United States, 3 Cl.Ct. 791, 796 (1983); accord Cobra Constr. Co. v. United States, 14 Cl.Ct. 523, 531 (1988) (“[The employer] argues that 15-20 minutes of extra work performed as part of a continuing work regimen is de minimis. The case law holds otherwise.”); Abrahams v. United States, 1 Cl.Ct. 305, 311 (1982) (“[Plaintiffs ... must show that they performed some significant work____In addition, the work must involve a substantial period of time of at least 10 minutes or more.”).

2. Time Claimed by Plaintiffs Must be Reasonable

Once it is established that the time worked is not de minimis, plaintiffs must then establish the amount of time worked. Employees are generally entitled to compensation for actual hours worked. See Mt. Clemens Pottery, 328 U.S. at 689 , 66 S.Ct. 1187 ; Skipper v. Superior Dairies, 512 F.2d 409, 419 (5th Cir.1975). “Where the employer has kept proper and accurate records [of hours worked] the employee may easily discharge his burden by producing those records.” Mt. Clemens Pottery, 328 U.S. at 687 , 66 S.Ct. 1187 . In the absence of such records, the employees must “produce[] sufficient evidence to show the amount and extent of [hours worked] as a matter of just and reasonable inference.” Id. at 688 , 66 S.Ct. 1187 . The burden then shifts to the employer “to [negate] the reasonableness of the inference to be drawn from the employee’s evidence.” Id.

Where an employee successfully discharges the burden of producing records of hours worked, that employee is entitled to overtime compensation only where the amount of time claimed is reasonable in relation to the principal activity. As this court explained in Amos :

Plaintiffs are not necessarily entitled to payment for all of the time they each spent [performing certain preliminary and postliminary tasks and walking to and from their work stations,] ... but only for that amount of time reasonably required [to accomplish these tasks]----To rule otherwise would run the risk of rewarding plaintiffs for lack of diligence in getting and returning the equipment and in walking to and from this work station and conversely, penalizing those of the plaintiffs who may have taken less than a reasonable amount of time in doing these activities.

13 Cl.Ct. at 450 .

Courts in other jurisdictions have adopted and endorsed the reasonableness requirement articulated in Amos. E.g., Reich v. IBP, 820 F.Supp. 1315, 1324 (D.Kan.1993) (“Employees are entitled to compensation for reasonable time (rather than actual time) required.”), aff 'd and remanded, 38 F.3d 1123 , 1127 (10th Cir.1994) (“[T]he district court concluded that the workers should be paid on the basis of a reasonable time to conduct these activities, not to include “wait and walk time,’ rather than the actual time taken. We believe reasonable time is an appropriate measure in this case.”) (citation omitted); see also Albanese v. Bergen County, N.J., 991 F.Supp. 410, 424 (D.N.J.1998) (“[Employees must show that the overtime hours they worked must be reasonable in order for those hours to be compensable.”) (citing, inter alia, Amos, 13 Cl.Ct. at 449 ); Hellmers v. Town of Vestal, 969 F.Supp. 837, 844 (N.D.N.Y.1997) (“[I]n order for an activity to be an integral and indispensable part of the principal activities ... the amount of overtime an employee claims to have spent must be reasonable in relation to the principal activity itself.”) (citations omitted); Holzapfel v. Town of Newburgh, NY, 950 F.Supp. 1267, 1273-74 (S.D.N.Y.1997) (“[I]f a [canine] officer’s specific exertions, even though of a type that would generally be compensable, exceed reasonable limits, they cannot be considered integral and necessary and therefore do not constitute work____[I]n order to be compensable, the amount of overtime an employee *228 claims to have spent on efforts related to the employee’s principal activities must be reasonable.”). These courts have found that the reasonableness requirement articulated in Amos “makes intuitive sense.” Hellmers, 969 F.Supp. at 844 . Indeed,

[i]n situations where the claim for overtime compensation involves off[-]the[-]clock time, the reasonableness requirement ensures that plaintiffs are actually serving their employers’ benefit rather than padding their hours or shirking their responsibilities. Moreover, if the Court does not adopt the reasonableness standard, it will have to adopt plaintiffs’ guess of how many hours they worked because they do not know the exact number of hours that they worked. Thus, although the Court recognizes that plaintiffs have worked overtime hours for which they have not received compensation, they will not receive compensation for hours that are unreasonable.

Albanese, 991 F.Supp. at 424 (quoting and citing Hellmers, 969 F.Supp. at 844 ); cf. Holzapfel, 145 F.3d at 523-24 (“[I]f time was expended primarily to inflate the employee’s earnings, then the time ... is not compensable.”).

C. Determining the Applicable Statute of Limitations for FLSA Claims

The statute of limitations for bringing an FLSA claim is governed by Section 255 of the Portal-to-Portal Act. 29 U.S.C. § 255 . 14 Generally, the statute of limitations for a FLSA action is two years. Id. However, if a plaintiffs claim arises out of an employer’s “willful” violation of FLSA, a three-year statute of limitations applies. Id. In contrast to the good faith and reasonableness that must be proved by the employer to avoid the payment of liquidated damages, “the employee bears the burden of proving the willfulness of the employer’s FLSA violations.” Adams, 350 F.3d at 1229 (citing Bankston v. Illinois, 60 F.3d 1249, 1253 (7th Cir.1995)(“[T]he plaintiffs bore the burden of showing that the defendants’ conduct was willful for purposes of the statute of limitations.”)). To determine whether an employer committed a willful violation of the FLSA, the court examines whether “the employer either knew or showed reckless disregard for the matter of whether its conduct was prohibited by the statute.” McLaughlin v. Richland Shoe Co., 486 U.S. 128, 133 , 108 S.Ct. 1677 , 100 L.Ed.2d 115 (1988), quoted in Adams, 350 F.3d at 1229.

D. Damages for Violations of the FLSA

If plaintiffs carry their burden of proving that the overtime activities for which they seek compensation are compensable work under the FLSA, plaintiffs are entitled to “the amount of ... their unpaid overtime compensation” as damages. 29 U.S.C. § 216 (b). Moreover, the court may award plaintiffs “an additional equal amount as liquidated damages,” id., although a determination “that the plaintiffs are entitled to recover overtime pay ... do[es] not automatically entitle plaintiffs to liquidated damages,” Beebe v. United States, 226 Ct.Cl. 308 , 640 F.2d 1283, 1295 (1981). The court is then required, “in addition to any judgment awarded to the plaintiff or plaintiffs, [to] allow a reasonable attorney’s fee to be paid by the defendant, and costs of the action.” 15 29 U.S.C. § 216 (b).

*229 1. Liquidated Damages

Section 260 of the Portal-to-Portal Act sets out the framework for awarding and declining to award liquidated damages for FLSA violations:

[I]f the employer shows to the satisfaction of the court that the act or omission giving rise to [the violation of the FLSA] ... was in good faith and that [the employer] had reasonable grounds for believing that [its] act or omission was not a violation of the [FLSA], as amended, the court may, in its sound discretion, award no liquidated damages or award any amount thereof not to exceed the amount specified in section 216 of this title.

29 U.S.C. § 260 .

“The burden rests on the government to establish its good faith and the reasonable grounds for its decision.” Adams v. United States, 350 F.3d 1216, 1226 (Fed.Cir.2003) (citing § 260) (footnote omitted); accord Laffey v. Northwest Airlines, Inc., 567 F.2d 429, 464-65 (D.C.Cir.1976) (describing this burden as “substantial”). “The ‘good faith’ referred to in section 260 means ‘an honest intention to ascertain what the [FLSA] requires and to act in accordance with it.’ ” Beebe, 640 F.2d at 1295 (quoting Addison v. Huron Stevedoring Corp., 204 F.2d 88, 93 (2d Cir.1953)). Whether an honest intention existed involves a subjective inquiry. Id. (citing Addison, 204 F.2d at 93 , and Laffey v. Northwest Airlines, Inc., 567 F.2d 429, 464 (D.C.Cir.1976)). The “reasonable grounds” requirement in section 260 “calls for a determination as to whether the employer had reasonable grounds for believing that his act or omission was in compliance with the Act, and this is a requirement that involves an objective standard.” Id. (citing Laffey, 567 F.2d at 464 ). “Proof that the law is uncertain, ambiguous or complex may provide reasonable grounds for an employer’s belief that he is in conformity with the Act, even though his belief is erroneous.” Id. (citing Laffey, 567 F.2d at 466 , and Kelly v. Ballard, 298 F.Supp. 1301 (S.D.Cal.1969)). However, “[i]f ... the employer does not show to the satisfaction of the court that he has met the two conditions mentioned above, the court is given no discretion by the statute, and it continues to be the duty of the court to award liquidated damages.” 29 C.F.R. § 790.22 (b) (2005).

2. Attorneys’ Fees and Costs

“[W]here an employee prevails on a FLSA claim, the award of attorneys’ fees under § 216(b) is mandatory.” Slugocki v. United States, 816 F.2d 1572, 1579 (Fed.Cir.1987) (citing Beebe, 640 F.2d at 1295 ); see also Weisel v. Singapore Joint Venture, Inc., 602 F.2d 1185, 1191 (5th Cir.1979) (“Reasonable attorneys fees are mandatory.”); Nitterright v. Claytor, 454 F.Supp. 130, 141 (D.D.C.1978) (“In suits brought under the [FLSA], an award of attorneys’ fees and costs is mandatory.”). However, plaintiffs are only entitled to recover attorneys’ fees to the extent of plaintiffs’ success at trial. For example, “[i]f plaintiffs do not prevail on the claim for liquidated damages, they will not be entitled to recover any attorneys’ fees or costs which are incurred in connection with or are attributable to the trial and resolution of that issue.” Beebe, 640 F.2d at 1295 . “The amount to be allowed as attorneys’ fees shall be determined by the trial [court] ... taking into account various pertinent factors.” Id. (citing Rau v. Darling’s Drug Store, Inc., 388 F.Supp. 877, 887 (W.D.Pa.1975) (“Factors to *230 be considered in arriving at a fair award for attorney’s fees are: the amount of the overtime compensation award, the nature and complexity of the issues involved, and the efforts of the Plaintiffs counsel in obtaining the award.”)).

III. Background to Plaintiffs’ Claims

A. The Typical Work Shift of a Canine Enforcement Officer

CEOs begin their assigned shifts by reporting to the kennels where their dogs are housed. See Tr. at 460 (Monistrol); id. at 510 (Rivera); id. at 588 (Stable); id. at 1096 (Luby); id. at 1530 (Smith); Ex.1900, Tab 18 (Ramirez Dep.) at 18:18-19:3. At the kennel, CEOs clean their dogs, feed their dogs, remove any messes from the dogs’ kennels, and allow their dogs a break. See Tr. at 511-12 (Rivera); id. at 1096 (Luby); Ex.1900, Tab 18 (Ramirez Dep.) at 19:23-20:25. Plaintiffs also pick up training aids, which are stored at the kennel. E.g., Tr. at 1121-22 (Luby). The CEOs then drive their dogs in government-owned vehicles, e.g., Tr. at 519 (Rivera); id. at 974 (Titus) (“Miami is one of the few ports in the nation where canine officers have what’s called take-home vehicles, meaning that they have a government vehicle issued to them and assigned and they get to drive that vehicle home.”); id. at 1683 (Gernaat testifying that, as a CEO, he “ha[d] a government-owned vehicle.”); Ex.1900, Tab 18 (Ramirez Dep.) at 21:19-21, to the worksite, Tr. at 513 (Rivera), which is a port of entry (POE or port) to the United States, see id. at 635 (Leuth). 16 Plaintiffs’ commutes from kennel to port vary in duration. See Tr. at 1529-30 (Smith testifying that the commute from the kennel to the Miami International Airport, where Mr. Rivera is stationed, may take up to 1 hour); id. at 1529 (Smith testifying that Ms. Monistrol’s commute from a different kennel to the Miami International Airport takes 15 to 30 minutes); id. at 1095-96 (Luby testifying that “the handlers are at a kennel that’s in pretty close proximity [to] their actual work environment,” and that the commute from one kennel to one of the five ports in El Paso lasts approximately 5 minutes); id. at 1097 (Luby testifying that CEOs working at a different port in El Paso have a 30 to 45 minute drive from kennel to port).

Plaintiffs spend approximately 6 hours of their 8-hour shift at the POE. Depending on the location of the port, plaintiffs and their dogs search airplanes, people, vehicles, luggage, boxes, or other containers for currency, hard drugs 17 or soft drugs. 18 The amount of time a CEO spends searching with the dog varies by location and by dog, see Tr. at 1531-32 (Smith), because the dogs tire and require periodic rest breaks throughout the day, see Ex.1900, Tab 18 (Ramirez Dep.) at 24:7-12. The number of breaks required by each dog depends on various factors, including climate. See, e.g., Tr. at 1102-03 (Luby testifying that “heat is a huge factor”).

CEOs and their dogs generally search for contraband for 30 to 40 minutes per hour. See Tr. at 635 (Leuth). In El Paso, dogs spend between 2 and 3 hours per day searching. See id. at 1103 (Luby). In Miami, dogs spend between 2 and 4 hours per day searching. See id. at 1807 (Raleigh estimating 2 to 3 hours); cf. Ex.1900, Tab. 18 (Raleigh Dep.) at 22:19-21 (‘What we call a leash time for the dog, it generally is around four hours in a typical day.”); Tr. at 459 (Monistrol) (estimating 3 to 4 hours of “actual leash time with the dog.”); id. at 1662 (Gernaat) (same). The remaining time at the worksite, approximately 3 hours per shift, is used by the CEOs to accomplish other job-related tasks. See, e.g., id. at 515-16 (Rivera) (explaining that “when the dog is resting,” he “either *231 help[s] ... the team to break down cargo, [or] check out boxes[;][s]et[s] up a training aid for the canine ... to find[;][m]aintain[s] any type of equipment^ or accomplishes] paperwork”).

During each work day, CEOs are required to engage their dogs in TRT exercises. See Ex. 13 (2/96 CEO Handbook) at 239, § 5.6 (“Task-related training ... must be conducted each work day. A minimum of two training exercises must be conducted during each duty day.”); Ex. 14 (August 2002 Canine Enforcement Program Handbook (8/02 CEO Handbook) at 75, § 5.6) (“Task related training ... must be conducted each work day____ It is important to understand that TRT must be done each day.”); cf. Tr. at 574-75 (Stable) (“TRT ... happens four days a week and the NTRT, non[-]task related training, happens one day a week.”); id at 1172 (Luby) (“[E]very CEO must run ... five TRTs a day ... four days a week.”). The purpose of TRTs is to “maintain[ ] the dog’s proficiency [in] the work area.” Tr. at 747 (Newcombe). As one plaintiff explained, TRT is

training done in the normal work environment, and include[s] the normal work____ [It is accomplished using] preeonstructed [training] aid[]s____ When the training starts, [the dogs] learn patterns and the odors [of contraband] very quickly____ The dogs are trained simple to complex. They are trained by memory____[Training [aids and TRT exercises must be] constructed in a similar or like fashion to those [conditions] which the dog will encounter in the normal work environment.

Tr. at 171-72 (Bailey).

Customs also requires CEOs and their dogs to devote “a minimum of [four] hours each week (during regular duty hours)” to NTRT. Ex. 13 (2/96 CEO Handbook) at 240, § 5.7; Ex. 14 (8/02 CEO Handbook) at 75, § 5.7; accord Tr. at 173-74 (Bailey) (“[N]on-task[ ]related training ... is a requirement of four hours per week away from the normal working place____[This is] work done on the clock.”); id. at 517-18 (Rivera testifying that NTRT takes place “[o]nce a week ... [for][f]our hours”). NTRT allows CEOs and their dogs to hone their skills in a “different area from the [dog’s regular] worksite.” Tr. at 518 (Rivera); accord Ex. 13 (2/96 CEO Handbook) at 240, § 5.7 (“Non-task related training ... should be conducted at locations other than the dog’s normal work environment.”); Ex. 14 (8/02 CEO Handbook) at 75 § 5.7 (same); Tr. at 1091 (Luby testifying that “the objective ... [of NTRT] is to give the dog some variation [and] exposure to [different] areas.”). For example, if the CEO usually works his or her dog at an indoor cargo facility searching boxes, an NTRT assignment might involve searching automobiles outside. Accord id. (Rivera testifying that, because his dog normally works inside the airport searching people, a typical NTRT “might take place at a cargo facility”). NTRT may be accomplished by CEOs either individually or in groups. See id. at 1533 (Smith testifying that, in his experience, between one and twelve CEOs “are working together on the NTRT ground”); id. at 1091 (Luby) (“Once a week the supervisors take the handlers out on ... NTRT.”). The four-hour NTRT period includes both travel time to the NTRT site and, theoretically, time for the CEO to accomplish other job-related duties, such as disinfecting the dog’s kennel or cleaning the CEO’s vehicle. Tr. at 1092 (Luby); see also Tr. at 1534-35 (Smith testifying that because only one CEO at a time can run his dog through an NTRT exercise, the other CEOs could u§e the time spent waiting their turn to “mak[e] up training aids, ... roll[ ] towels, ... break[ ] towels apart, ... [or] elean[ ] out their vehicle[s].”).

CEOs depart the worksite for the kennel one hour before their shifts end, regardless of the distance between the POE and the kennel. See Ex.1900, Tab 18 (Ramirez Dep.) at 25:9-16; Tr. at 460 (Monistrol); id. at 516 (Rivera). After attending to the dog’s needs at the kennel, the CEO may depart without reporting to a supervisor. See id. at 460-61 (Monistrol testifying that, upon returning to the kennel, she gives the dog a break, feeds the dog, picks up the dog’s food and water bowls, waits twenty minutes for the dog to digest its food, and gives the dog a second break); id. at 516-17 (Rivera) (same). CEOs report to work 5 days of every 7-day work *232 cycle. Tr. at 1088 (Luby). The specific days and hours of each CEO’s work shift vary with every two-week pay period. Id. at 1089 (Luby).

B. The Training of Detector Dogs

“The training of a detector dog is a continuous process that begins with formal training at the [Academy] and continues at the port of assignment and throughout the dog’s service career.” Ex. 13 (2/96 CEO Handbook) at 236, § 5; Ex. 14 (8/02 CEO Handbook) at 72, § 5. CEOs conduct ongoing training of their dogs via daily TRT or NTRT exercises. See Ex. 13 (2/96 CEO Handbook) at 239-40 §§ 5.6 — 5.7; Ex. 14 (8/02 CEO Handbook) at 75-76 §§ 5.6-5.7. To accomplish this required training, CEOs prepare and/or construct training aid containers, training towels, and retrieving towels. E.g., Ex. 13 (2/96 CEO Handbook) at 239, § 5.6.1 (“To ensure odor availability of a trained narcotic substance, pre-constructed training aids must be prepared several hours prior to their use.”); Ex. 14 (8/02 CEO Handbook) at 75, § 5.6.1 (same); Ex. 13 (2/96 CEO Handbook) at 241, § 5.9 (“The type of reward a dog receives in responding to a trained odor is a retrieving towel constructed of a terry cloth material.”); Ex. 14 (8/02 CEO Handbook) at 76, § 5.9 (same); Ex.1900, Tab 5 (Kruczek Dep.) at 14:12-17 (“[T]he CEOs ... construct ] the[ ] [training aid containers] themselves.”).

1. Training Aids

CEOs are required to create training aid containers for training their detector dogs. E.g., Ex. 14 (8/02 CEO Handbook) at 75, § 5.6.1 (“To ensure odor availability of a (trained) narcotic substance, pre-constructed training aids must be prepared several hours prior to use. The amount of time will vary depending on the type of substance used and the concealment method.”); id. at 74, § 5.4.2 (“There is no replacement for the preconstruction and preparation of proficiency training aids.”); Ex. 13 (2/96 CEO Handbook) at 239, § 5.61; accord Tr. at 346 (Kruzel testifying that Customs at the port of El Paso requires CEOs to construct twenty-five training aid containers per week); id. at 620 (Leuth testifying that he constructed “Approximately 25 to 30 aids a week”). Training aid containers mimic luggage and other packages that smugglers might use to hide contraband such as currency, hard drugs, and soft drugs. Simple training aid containers, such as used suitcases, cardboard boxes, and vehicles, require little or no construction efforts by the CEO. See, e.g., Ex.1900, Tab 5 (Kruczek Dep.) at 14:22-15:1; Ex.1900, Tab 7 (Blanchard Dep.) at 37:16-21; Tr. at 345 (Kruzel). However, more complex training aid containers, which are created from polyvinyl chloride (PVC) and metal pipe, wood, metal, tape, plastic bags, metal utility boxes, bubble wrap or foam, require more time to construct. See, e.g., Ex.1900, Tab 18 (Ramirez Dep.) at 57:8-24; Tr. at 228 (Bailey); id. at 427 (Monistrol). CEOs initially train their dogs to detect contraband using simple training aid containers, which do little to mask the odor of the contraband. See Tr. at 176 (Bailey) (“[Y]ou need to start with simple things that the dog can find.”); id. at 724 (Newcombe) (“[I]n the basic [training] course we do use a lot of cardboard boxes ... because we’re trying to build up the dog’s detection capability____[I]t’s easy for the narcotic odor to penetrate a cardboard box.”). As the dogs’ skills improve, their training involves increasingly complex containers, which mask the odor of contraband more fully. See Tr. at 51-53 (Bailey); id. at 345 — 46 (Kruzel); id. at 724 (Newcombe).

During training, CEOs must vary both the type of training aid container used and the amount of contraband concealed in each container.

The purpose of “breaking down” and repackaging of ... training aids is two-fold. By using a varying amount of training substance during proficiency training, the level of odor the dog is confronted with reflects the actual situation to which the dog may be exposed. Large loads of trained substances disguised by elaborate smuggling techniques[ ] may emit very little odor, yet small amounts of trained substances poorly concealed may emit strong levels of odor. The goal in varying the scent level during proficiency training is to ensure that the dog will respond to any *233 trained odor regardless of the amount of odor.

The altering of the packaging of the issued training substances serves an additional purpose. It exposes the dog to the different and various wrappings that are used to contain or disguise the odor of the trained substances. In this way, the detector dog is prevented from associating the odor of a particular wrapping with the odor of the trained substance.....

In addition, proficiency can be maintained by using different material when preparing preconstructed training aids. This exposure is critical, as it will preclude the dog from associating a pattern of odors that are always used with the trained odor.

Ex. 14 (8/02 CEO Handbook) at 73, §§ 5.3-5.3.2; accord Ex. 13 (2/96 CEO Handbook) at 237, §§ 5.3-5.3.2 (same); Tr. at 724-25 (Neweombe) (“[W]hat the instructors are emphasizing is that you have to provide a lot of variation to the detector dog.... And so during this process, the training instructors are trying to emphasize to the [CEOs] that when [they] leave the training center, training continues. It continues on a daily basis. It continues on a weekly basis.”). “The individual ports that the [CEOs] are assigned to” are “responsible for providing the supplies necessary to create the containers ... for the training aids.” Id. at 962 (Titus).

All training aids have limited life spans and all eventually must be replaced. See generally, Tr. at 348-49 (Kruzel). Some training aid containers are more durable than others and may last for more than one search. See Tr. at 229 (Bailey testifying that wooden boxes can “sometimes” be used more than once); id. at 309 (Kruzel testifying that metal “electrical boxes ... can be washed and used over and over again. They are very sturdy.”). Other training aid containers must be discarded after one use to prevent the cross-contamination of odors. See id. at 348-49 (Kruzel) (“[I]f it’s a soft material like a piece of luggage that’s porous, cloth material, [or] some wood, [then the container cannot be reused because it] ... eontain[s] the odor of the animal that’s been on it____ About the only thing that’s reusable that we have is PVC____ [C]ardboard box[es] ... [are] absolutely not reusable.”); accord Ex. 14 (8/02 CEO Handbook) at 72, § 5.2 (“All handling, storage, transportation, and use of marijuana, hashish, currency, methamphetamine, ecstasy, and pseudo narcotic training aids and associated training material (tapes, boxes, string, luggage, etc.) must take into consideration the importance of avoiding cross-contamination.”); Ex. 13 (2/96 CEO Handbook) at 236, § 5.2.

The life span of a training aid is also influenced by the type of the dog being trained. Positive response dogs, which typically search cargo or other packages, are trained to tear through the container in order to locate contraband. Accordingly, positive response dogs often destroy the training aid container during TRT and NTRT exercises. Tr. at 179-80 (Bailey testifying that positive response dogs will “shred [the container] apart”). By contrast, passive response dogs, which typically search people, are taught to locate the contraband, sit near the place where the contraband is concealed, and signal the CEO with an alerting response or stare. See id. at 180 (Bailey). Passive response dogs do not typically destroy containers during training; however, the container must, at some point, be replaced as a result of normal wear and tear and cross-contamination of scents. See id. at 349 (Kruzel).

2. Training and Retrieving Towels

Towels fulfill two closely-related purposes in the training of positive and passive response dogs. “Training towels” are utilized to train dogs to recognize certain contraband. E.g., Tr. at 179 (Bailey). “Retrieving towels,” are utilized to reward dogs that successfully detect contraband and respond appropriately. E.g., Ex. 13 (2/96 CEO Handbook) at 214, § 5.9; Ex. 14 (8/02 CEO Handbook) at 76, § 5.9.

a. The Handling and Use of Training and Retrieving Towels

Training and retrieving towels are “terry cloth towel[s] ... [that are] folded ... [like] bath towel[s] ... in [thirds, and] ... rolled up as tight as possible. [At][e]ach end there is a nylon filament tape to hold [each] towel *234 together [and] make it a roll.” Tr. at 37 (Bailey); accord Ex. 58 (Instructor Notes for CEO course titled “Training Aid Construction and Equipment Maintenance”) at 1, ¶ II.A.l.a (describing the “Construction of [n]arcotic Retrieving [t]owels”); Tr. at 721-22 (Newcombe) (describing a retrieving towel).

Training towels may be directly scented with the smell of currency, hard drugs or soft drugs, 19 and are hidden from the dog in order to train the dog to recognize the scent. See Tr. at 39-10 (Bailey) (“For the odor of hashish or marijuana, ... the towels are rolled [and] placed in [a] barrel [containing the drug]. The odor of the narcotics permeates the terry cloth____For hard narcotics, we use pseudofs,] ... chemicals that make up odors that emulate heroin, cocaine, ecstasy and methamphetamines[,] ... [because] the [actual] hard narcotics would kill the dogs.”); id. at 315 (Kruzel) (“[The training towel] holds other odors like ... narcotics, so we can scent these towels.”). However, “[t]he towels don’t necessarily need to be scented before use.” Tr. at 316 (Kruzel); accord Ex. 14 (8/02 CEO Handbook) at 76, § 5.9.1 (“Only pre-scented towels will be placed with the training aid when deemed necessary to maintain the dog’s proficiency.”). It is more common that an unscented towel is “placed inside of a container ... [or other training] aid[ ] [that] has ... be[en] made in advance,” Tr. at 316 (Kruzel), or that a towel is “throw[n] in[to]” a scenario in which the dog locates contraband that was not stored inside a training aid container:

A very common [training] aid[] that we use is a small amount of material of a narcotic order placed inside maybe a door seam on a vehicle, or within the gas cap. Now that’s a hard surface. There is no way the dog can rip that open. So, as the dog is intently studying that area trying to rip the area open, the handler throws the towel in, bounces it off of that object ... as hard as possible so that it looks like it comes from there, like the dog [h]as won.

Id. at 317 (Kruzel). Even if the towel is not pre-scented, it may “inadvertently be[ ] ... saturate[d]” with the odor of the contraband that also is stored in the training aid. Id. at 316 (Kruzel).

When the dog finds either the hidden contraband-scented towel or the training aid containing the contraband and responds appropriately, 20 the dog’s handler rewards the dog with a game of fetch or tug-of-war using a retrieving towel, which is also known as a “reward” towel. 21 See id. at 178-79 (Bailey) (“That’s the retrieving towel[], the reward towel____The [dog] chases it and brings it back, gives it to you, and you play the game. That’s the reward.”); Ex. 13 (2/96 CEO Handbook) at 241, § 5.9 (“The type of reward a detector dog receives for responding to a trained odor is a retrieving towel constructed of terry cloth material.”). The reward towel may be the same towel that was concealed in the training aid, or it may be a separate clean towel that is “hidden on [the *235 handler’s] person.” Tr. at 316 (Kruzel). The dog is taught to associate finding the contraband with the privilege of playing a game with the towel. See id. at 179 (Bailey); accord id. at 317 (Kruzel) (“You never want to [beat] the dog, you always want the dog to win.”).

The relationship between towels and training aid containers in training detector dogs is a close one. As one CEO explained:

The dog has to learn, and if you start by defeating the dog, the dog will never understand what it’s doing, so you start with simple reward towels, retrieving towels with a small bag of narcotics. You throw the towel, the dog chases the towel, grabs the towel. While he is playing with the towel, the dog is smelling the odor of narcotics. That’s the basis.

Then you move that towel into an open box where the dog learns if I put my nose in this box and I smell it, ... there is my towel. Then you close the box, and you move the box, and then you move to different — as we progress — luggage that’s open to luggage that’s closed to [contraband] hidden in the liners____to different variances ... [like] cardboard[,] ... wood[,] ... vehicles[,] ... [and] scratch boxes.

Tr. at 344-45 (Kruzel).

b. The Cleaning or Processing of Training and Retrieving Towels

“After each use, the ... towel must be properly cleaned and the handler must use caution to ensure the ... towel is not contaminated with his/her odor[,] ... odors of cleaning detergents,” the odor of the contraband, or other odors. Ex. 13 (2/96 CEO Handbook) at 241, § 5.9 (“Retrieving Towel Reward”); accord Ex. 14 (8/02 CEO Handbook) at 76, § 5.9 (same); Ex. 15 (Detector Dog Training Manual) at 409 (“[T]he retrieving towel ... must be a type that can be easily cleaned after each use[, such that] the odor of dog saliva and other odors are eliminated prior to reuse.”); Ex. 58 (Instructor Notes for CEO course titled “Training Aid Construction and Equipment Maintenance”), at 1, ¶ II.A.l.d (“The towels will need cleaning after each use. This should be done in hot water without detergent and rinsed in cold water. Detergents are not to be used, as they will leave an undesirable odor on the towel. The towel must be as free [from] odors as possible.”). If a towel inadvertently became cross-contaminated with a second odor, the dog might become “trained on” that second odor, and the integrity of its training vis-a-vis the first odor could be jeopardized. See Tr. at 276 (Kruzel). As Mr. Kruzel explained:

If a dog is trained on another odor, the response, the alert you are looking for ... [would happen each time the dog encountered either the original or new] odor.... If I inadvertently trained [my dog] on another odor, say Oreo cookies, ... [and] if somebody had a bag full of Oreo cookies inside of a suitcase, I would get an alert the same way as I would ... [if the dog encountered a bag of] narcotics____Crosscontamination is a serious concern.

Tr. at 276-77 (Kruzel); accord id. at 49 (Bailey) (“The dog is supposed to be finding narcotics, not Tide.”). CEOs “process” the towels to prevent cross-contamination, and “hard” narcotics towels are washed separately from marijuana and hashish-scented towels. Tr. at 274 (Kruzel).

Usually we make sure [to] wipe[ ] out the bin of the washing machine or put it just in a momentar[y] rinse cycle [before washing the towels]. The big thing is [that] there [be] no soap residue. And then, [we] put it on a short cycle with no detergents, basically a hot water rinse, [to] clean the towels.

After they’re [washed], they’re in the dryer and [must be] completely dr[ied.] [Y]ou don’t want a damp towel ... [because] once you roll it up and it’s damp inside, it will start to form mold in there and mold is ... a very heavy contaminant, another odor problem.

Id. at 274-75 (Kruzel). To perform their duties, CEOs roll, clean and process between twenty and fifty towels per week. Id. at 412 (Monistrol); accord id. at 263 (Kruzel testifying that he uses “anywhere from [twenty-five] to maybe [fifty]” towels per week “to keep [his dog] proficient.”).

*236 C. The Jacksta Memo

Because most POEs lacked facilities for laundering towels, e.g., Tr. at 565 (Stable testifying that there were no laundering facilities at the POE in El Paso); id. at 281 (Kruzel, same); id. at 144 (Bailey, same, in Detroit); id. at 496 (Rivera, same, in Miami), and lacked sufficient materials for constructing training aids, e.g., id. at 130, 140-49 (Bailey testifying that the Detroit POE lacked sufficient materials for constructing training aids); id. at 427, 455 (Monistrol, same, in Miami); id. at 303 (Kruzel, same, in El Paso), CEOs often performed these tasks off duty. However, in early June 2004, Robert Jacksta, Customs’ Executive Director of Border Security and Facilitation at the Office of Field Operations (OFO), promulgated a national directive requiring all POEs to provide CEOs sufficient time and means during duty hours to perform their job responsibilities including, but not limited to, laundering training towels and constructing training aids. See generally Ex. 89 (6/4/04 Facsimile of Memorandum from Executive Director, Border Security and Facilitation, Office of Field Operations, Robert Jacksta (Jacksta Memo) at 1-2 (outlining “New Policy and Procedures for OFO Canine Officers”)). The Jacksta Memo contained two directives. First, it ordered POEs to take “necessary measures” to ensure that the laundering of training towels was properly executed and accomplished during the CEOs’ workday:

As outlined in the Detector Dog Training Manual ... and the [CEO] Handbook ..., the type of reward a legacy Customs detector dog receives for responding to an odor ... is a retrieving towel----After each use, the retrieving towel must be properly cleaned, and the officer must use caution to ensure that the retrieving towel is not contaminated____For this reason, it is required that the retrieving towel be washed in plain hot water and rinsed in cold water. Further, paragraph 5.9.2 of the [CEO] Handbook states that “the port management will ensure that only clean towels are utilized.” In order to guarantee that this procedure is properly implemented, each Director, Field Operations, shall take the necessary measures to fulfill the requirement to maintain clean retrieving towels used in [the] training of our detector dogs. Necessary measures could include the immediate purchase and setup of a washer and dryer or the use of contract services. If necessary, on a rotating basis, [CEOs] may be directed to spend all or part of a normal duty shift washing and drying training towels consistent with the Handbook requirements, through whatever means are made available by management.

Id. at 1.

The second directive of the Jacksta Memo had the effect of ending Customs’ liability for off-duty time spent by CEOs performing job-related tasks without prior approval from their supervisors:

[E]ach Port Director is to provide direction to OFO canine officers ... that supervisory approval is required before performing any overtime work, either on or off the work site; and that the performance of any work-related tasks, including, but not limited to, the construction of detector dog training aids, will be accomplished only during the officer’s normal duty hours. For example, during those times that the detector dog is resting, the [CEO] can construct training aids or roll and tape towels. Port directors and Supervisors will ensure that during all periods of downtime ..., all [CEOs] are engaged in performing official duties. Supervisors will also advise [CEOs] ... who construct training aids outside their normal duty hours that they will not be compensated for time spent performing such tasks.

Nothing in this memorandum is intended to inhibit in any way the performance of work or work-related tasks outside of nor-' mal duty hours when prior supervisory approval to work overtime has been obtained in accordance with overtime procedures.

Id. at 2.

After the Jacksta Memo was promulgated, Customs began implementing procedures to ensure that the laundering of towels could take place during the CEOs’ workday. E.g., Tr. at 972-73 (Raleigh testifying that following the issuance of the Jacksta Memo, CEOs at the port of Miami have used machines at a *237 U.S. Department of Agriculture kennel to launder the towels); id. at 1079-80 (Luby testifying that following the issuance of the Jacksta Memo, CEOs in El Paso “were directed that there was a procedure in place to [have towels] wash[ed] ... at the [local] prison and that that procedure was to be followed”). Since the receipt of the Jacksta Memo at each POE, CEOs have ceased laundering and processing towels off duty. See, e.g., Tr. at 83, 86-87 (Bailey testifying that he washed and processed towels and constructed training aids off duty until he received the Jacksta Memo in June 2004); id. at 278-79 (Kruzel testifying that he stopped laundering towels at home in July 2004 when he received the Jacksta Memo and learned that this activity “would not be considered for compensation”); id. at 415-18, 437 (Monistrol testifying that she washed towels at home until she received the Jacksta Memo on or about July 3, 2004); id. at 569-70 (Stable testifying that he stopped washing his towels at home after receiving the Jacksta Memo in July 2004); id. at 499-500 (Rivera testifying that his claim period for time spent washing towels ends July 31, 2004, the date he received the Jacksta Memo); accord. Ex.1900, Tab 12 (Rowley Dep.) at 24-25 (“Immediately after receiving the directive [on or about June 8, 2004], I instructed all the [CEOs at the port of Detroit] to launder their towels at commercial laundries during duty hours. And that we would reimburse them ... for the price of them doing the laundry”). Some CEOs also stopped constructing training aids off duty following the issuance of the Jacksta Memo. E.g., Tr. at 86-87 (Bailey testifying that he stopped “other off-the-elock work,” including training aid construction, after receiving the Jacksta Memo); cf. id. at 306-01 (Kruzel testifying that he decreased, but did not cease, off-duty training aid construction after receiving the Jacksta Memo in July 2004 because “[t]here has been some articles that I need____ [I]f I come across something that’s good, such as a coffee can, I may put a false bottom in it and take that into work.”).

In light of the clear requirement in the Jacksta Memo that CEOs receive permission from their supervisors prior to performing any job-related tasks off duty, the court will consider plaintiffs’ claims for compensation only until the date that the Jacksta Memo was promulgated at their respective POEs.

IV. Whether Plaintiffs’ Off-duty Activities Constitute Compensable Overtime Work.

Plaintiffs seek compensation for the following off-duty activities: (1) cleaning and processing training towels for the detector dogs; (2) constructing training aid containers for the detector dogs; (3) training-related activities; (4) weapons care and maintenance; (5) dog grooming activities; (6) vehicle care and maintenance; and (7) completing paperwork. Pis.’ Br. at 1-2; accord Def.’s Br. at 2 (describing these activities as “towels[,] ... containers[,] ... practicing w[ith] gun[,] ... cleaning gun[,] ... CETC aeademy[,] ... FLETC academy[,] ... [and] other.”). Whether plaintiffs performed these activities does not appear to be in dispute. Rather, the primary issue before the court is whether, as plaintiffs claim, these activities constitute compensable overtime work. See Pis.’ Br. at 2. Defendant insists that plaintiffs have failed to carry their burden of proving that the activities listed above constitute “work,” as defined by the applicable statutes, regulations and precedent, and argues in the alternative that, even if any portion of these activities were deemed “work,” plaintiffs are not entitled to overtime compensation because plaintiffs had sufficient time and resources to complete the activities during the 8-hour workday. See Def.’s Br. at 2-3.

The court will address each off-duty activity claimed by plaintiffs in turn. The compensability of each activity is a matter of first impression for the United States Court of Federal Claims and the court has not identified a decision in another jurisdiction addressing each precise issue. However, appellate and trial courts in various jurisdictions agree that “ ‘a [canine] officer must be compensated for the off-duty time that he spends performing the tasks involved in caring for and training his assigned ... dog,’ ” to include grooming, feeding, medicating, and bathing the dog, “ ‘unless the time devoted to a particular task is de minimis.’ ” Holzapfel, 145 F.3d at 522 (quoting the trial court)

*238 (citations omitted); accord N.Y. City Transit, 45 F.3d at 652-53 (“[W]alking, feeding, training, grooming and cleaning up are integral and indispensable parts of the handler’s principal activities and are compensable as work[; however, where] ... these episodes of additional compensable work are de minimis [, they] need not be compensated.”); Albanese, 991 F.Supp. at 420 (“Plaintiffs claim that they should be compensated for ... grooming, cleaning, exercising, cleaning the dog’s living areas, cleaning the vehicles used to transport the dogs, feeding and watering, and training---- [T]he Court finds that plaintiffs’ off[-]the[-]clock time earing for and maintaining the dogs is integral and indispensable to their principal activities and were performed for defendants’ benefit.”); Karr, 950 F.Supp. at 1322-23 (“Plaintiffs’ care and transportation of their respective dogs and related maintenance of the police vehicles are principal activities for which Plaintiffs are entitled to overtime compensation.”); Treece, 923 F.Supp. at 1125 (“[Plaintiffs are entitled to partial summary judgment on the issue of whether the following activities, when and if performed during off-the-elock time, are compensable under the FLSA: (1) feeding and watering assigned police dog(s); (2) exercising assigned police dog(s); (3) grooming (e.g., brushing) assigned police dog(s); (4) cleaning (e.g.[,] bathing) assigned police dog(s); (5) cleaning the living areas (e.g.[,] kennels) of the assigned police dog(s); (6) training assigned police dog(s); and (7) arranging for and transporting assigned police dog(s) for veterinary care and providing home medical care.”); Andrews v. DuBois, 888 F.Supp. 213, 217 (D.Mass.1995) (“[T]ime spent feeding, grooming, and walking the dogs ... is time spent working.”); Nichols v. City of Chicago, 789 F.Supp. 1438, 1442 (N.D.Ill.1992) (“That the City chooses to compensate the canine patrol officers for [these] dog-care activities while on-duty leads the court to conclude that the activities are integral to the officers’ work as canine police officers.”); Truslow, 783 F.Supp. at 279 (“Truslow’s care of the canine unit dogs, including his attendance at dog training sessions, unscheduled emergency canine calls, and canine demonstrations ..., was plainly an integral and indispensable part of his principal activities ____As an integral and indispensable part of the principal activities of a canine deputy, off-duty time spent caring for canine unit dogs must be compensated as hours worked in accordance with the rules established by the FLSA”); see also 8/11/93 DOL Opinion Letter, 1993 WL 901171 (“Certain training and ‘care’ of a police dog at home ... is considered a part of the officer’s principal activities____We consider the term ‘care’ to mean bathing, brushing, exercising, feeding, grooming, related cleaning of the dog’s kennel or transport vehicle, and similar activities ____Such work is considered to be compensable under the FLSA. Care also includes time spent in administering drugs or medicine for illness and/or transporting the dog to and from an animal hospital or veterinarian. Likewise, time spent in training the dog at home is compensable.”).

Although no decision addresses specifically whether the off-duty activities in plaintiffs’ claim are compensable work under the FLSA, the authorities agree that tasks performed in direct and indirect support of a CEO’s principal activities may be considered “work” for FLSA purposes and may be compensable, provided the time expended performing the task is not de minimis and is reasonable. Consistent with the authorities and for the following reasons, the court concludes that laundering and processing training towels, constructing training aid containers, and caring for and maintaining weapons — tasks even more intertwined with a CEOs’ primary duties than, for example, the compensable activity of brushing or grooming the dog — are work under the FLSA. If done for more than a de minimis period of time, this work is just as compensable as the act of training the dog.

Finally, the court will address the dispute over the applicable statute of limitations and liquidated damages. Plaintiffs argue that defendant engaged in a “consistent pattern and practice, uniformly endorsed[] over a 20-year period[] from every level of management, to have [p]laintiffs in effect volunteer their off-duty time to perform work-related tasks without compensation.” Pis.’ Br. at 2. Accordingly, plaintiffs allege that defendant *239 ■willfully disregarded the applicable labor laws, entitling plaintiffs not only to avail themselves of a three-year statute of limitations, but also to receive maximum damages, including liquidated damages and attorneys’ fees. See id. at 100 . Defendant disagrees. Insisting that it acted in good faith, see Def.’s Br. at 104, defendant argues that, in the event liability is imposed, plaintiffs are only entitled to utilize a two-year statute of limitations, see id., and are not entitled to liquidated damages, id. at 114 .

A. Plaintiffs’ Off-Duty Laundering and Processing of Training Towels Constitutes Compensable Overtime Work Under the FLSA

1. Laundering and Processing Towels Constitutes Work

The record of trial makes clear that supervisors and CEOs agree that the use of training towels and reward towels is a principal part of training dogs to detect contraband. See Tr. at 753 (Newcombe), 40, 141-43 (Bailey), 477 (Monistrol stating that the laundering of towels was expected and part of the job). The record also makes clear that defendant required, “after each use,” that these towels “be properly cleaned” to be reused in future training exercises. Ex. 13 (2/96 CEO Handbook) at 241, § 5.9; Ex. 14 (8/02 CEO Handbook) at 76, § 5.9; Tr. at 40 (Bailey). It is apparent that plaintiffs would not be able to train their canines without properly laundered and processed towels. Accord Tr. at 306 (Kruzel) (“You need towels. You can’t come to work, it’s like coming to work without your uniform, you have to have it.”). Further, it appears to the court that the Jacksta Memo, which specifically required CEOs to launder and process towels during the workday is, in effect, an admission that the activity is work. See Ex. 89 (Jaeksta Memo) at 1. Accordingly, it is the court’s view that the act of laundering and processing towels is both integral and indispensable to the training of the dog. If done for more than a minimal period of time, this work is compensable.

a. Laundering and Processing Towels Provided a Benefit to Defendant, Which Defendant Recognized

At trial, Mr. Newcombe, the former national program manager for defendant’s Canine Enforcement Program, explained to the court that laundering and processing towels provides a direct benefit to defendant:

The cleaning of the towels benefits U.S. Customs and the government by [helping] to maintain a proficient detector dog.... [I]t [i]s reasonably related ... to the[ ] primary function [of] a CEO.... The washing of the towels is integral to maintaining the proficiency of the detector dog.

Tr. at 756-57 (Newcombe). That defendant recognizes and values this benefit is underscored by the fact that the both laundering process and its significance are part of CEOs’ initial training at the Academy. See Tr. at 47-49 (Bailey describing the training he received at the Academy for processing and laundering towels); id. at 277-78 (Kruzel testifying that he “learned how to launder the training towels” at the Academy, and that he “continued to launder towels” the same way as a CEO “until around July 2004”); id. at 494 (Rivera) (same); id. at 564-65 (Stable) (same). Mr. Newcombe explained that, at the Academy,

[w]e go to great lengths to wash the towels, the training towels that are being used by the dog. We go to such lengths that we only use the towel once for each training exercise because we’re even concerned with the dog’s saliva and odor on the towel. So that towel is only used once for every exercise. So there’s probably anywhere from six or sev[en] training exercises a day for each dog. We normally will have anywhere from eight to twelve dogs in a class. So you could be washing — each class could wash 72 to 100 towels a day. And when you have five or six classes running, it amounts up to a lot of washing of towels every day.

And so because of that we basically have our own laundromat to wash towels. We have certain washing machines ... and certain dryers designated for [hard] towels ____[During training], each of the students, the canine officers ... beeome[s] *240 accustomed to this process of ensuring that the towels are being cleaned in a certain method.

Id. 720-21 (Neweombe). Indeed, the laundering process is sufficiently complex that its particulars are detailed in the CEO Handbook:

After each use, the retrieving towel must be properly cleaned, and the officer must use caution to ensure that the retrieving towel is not contaminated with the odor or odors of cleaning detergents, etc. For this reason, it is required that the retrieving towel be washed in plain hot water and rinsed in cold water.

Ex. 14 (8/02 CEO Handbook) at 76, § 5.9; accord Ex. 15 (Detector Dog Training Manual) at 411 (same); cf. Tr. at 273-74 (Kruzel testifying that, to properly launder towels, he “separate[d] the hard and soft towels ... [and] wiped out the bin of the washing machine or put it just in a momentar[y] rinse cycle [to avoid] ... soap residue. And then put it on a short cycle with no detergents, basically just a hot water rinse.”); id. at 416 (Monistrol) (“I separate the towels. Take them out of the laundry bag, separate the towels untape ... both sides, shake them out, take out any debris out of there because this is going into my personal washer. I run a clean cycle----I try not to bunch up a lot of towels in one because they don’t get too clean. I bunch up a bunch of towels in there and wash it. No detergent, no bleach, no nothing. Just hot water. Then when that’s done I transfer it to the dryer. No dryer sheets, just straight into the dryer.”). The specialized nature of the laundering process, and defendant’s efforts to ensure that this process is followed by all CEOs indicates that adherence to the process was of benefit to the employer.

The fact that defendant compensated plaintiffs for laundering and processing towels during the workday also suggests that defendant recognized a benefit from this task. As trainees at the Academy, CEOs laundered and processed training towels during their duty shifts and received compensation. Tr. at 49-50 (Bailey), 564-65 (Stable), id. at 757 (Neweombe). At various times throughout their careers, CEOs were permitted to wash towels on duty. See Tr. at 413 (Monistrol testifying that she washed towels on duty “a couple of times”), 264-67 (Kruzel testifying that in New York, where he worked prior to his claim period, there existed a laundry facility in the U.S. Customs House, where CEOs “laundered towels ... during the workday, somewhere throughout the day, we would have time to .... drop off the towels and check them throughout the eight-hour day,” were compensated for this activity, and never “had the occasion to or need to wash towels outside the normal work cycle”); see also id. at 975 (Raleigh testifying that on NTRT days in Miami, CEOs sometimes were permitted to leave work “an hour or two early ... [to] wash their towels”); Ex.1900, Tab 8 (Johnson Dep.) at 8:11-11:12 (same). And, in some instances, defendant reimbursed plaintiffs for off-duty laundering. See Tr. at 69-70 (Bailey). Some POEs attempted to implement programs to have a local prison wash towels for the CEOs. Tr. at 279 (Kruzel, testifying about such an experiment in El Paso).

In light of the foregoing, the court concludes that laundering and processing training and retrieving towels provided a significant benefit to defendant.

b. Defendant Knew or Should have Known that Plaintiffs Laundered and Processed Towels Off Duty

The evidence adduced at trial amply supports a conclusion that defendant actually knew or had reason to believe that plaintiffs were laundering and processing training towels off-duty for no compensation. Accord Doe, 372 F.3d at 1361 (requiring only that an employer “knows or has reason to believe the employee is continuing to work” for an activity to constitute “work”) (quotations and citations omitted); 5 C.F.R. § 551.104 (same). First, Messrs. Bailey and Kruzel and Ms. Monistrol testified that their supervisors in Detroit and Miami possessed actual knowledge of their uncompensated off-duty towel laundering. See Tr. at 70 (Bailey) (“[My supervisor] explained to me that the port director was no longer accepting ... vouchers claiming the money I had spent at the laundromat. We were told to go out and he *241 wasn’t paying us to do laundry. He was paying us to work our dogs and find narcotics.”); id. at 119, 125 (Bailey testifying that he verbally informed two supervisors that he was washing towels at home); accord id. at 417 (Monistrol testifying that while she did not discuss this issue with her supervisors, “[t]hey were all aware that we were doing it____It was needed for the dogs____It was required. It was something that was expected of you.”). The court is persuaded that supervisors in El Paso had actual knowledge that CEOs, including Messrs. Kruzel, Leuth, and Stuble, laundered towels off duty. Mr. Kruzel testified that, when arrived in El Paso for duty, he “inquired” of his supervisors concerning the process for laundering towels “because the washers and dryers were ... not working, and they said, well, everyone here just takes them home.” Tr. at 272. Mr. Kruzel also testified that he discussed this issue with three supervisors and the Canine Chief in El Paso, see id. at 284-85 , and that he observed at least four CEOs raising similar concerns to management about this uncompensated off-duty activity, see id. at 292, 294-95 . Mr. Newcombe, the former national program manager for defendant’s Canine Enforcement Program, admitted that, during his management review of one of the ports in El Paso, he was told that CEOs “were washing towels off premises” and that he understood this work to be “uncompensated and off the clock.” Id. at 759 (Newcombe). 22 Accordingly, it appears to the court that defendant had actual knowledge that towels were being laundered and processed by CEOs during off-duty hours and without compensation.

Even in the absence of testimony tending to support a finding of actual knowledge, the evidence presented at trial plainly shows that the supervisors of all six designated plaintiffs had constructive knowledge of the designated plaintiffs’ off-duty laundering of towels. Accord 5 C.F.R. § 551.104 (requiring only that an employer “ha[ve] reason to believe” the employee is performing an activity for it to constitute work under the FLSA). Indeed, throughout plaintiffs’ claim periods there were no functioning laundry facilities at the Ports of Detroit, see Ex.1900, Tab 16 (Curry Dep.) at 17:9-12 (“[T]he Port did not provide washers and dryers, and we were not allowed to go to a laundromat ... on duty.”), Miami, see Tr. at 496 (Rivera) (“There was no facilities at the worksite.”), or El Paso, see id. at 629 (Leuth), yet no witness — CEO or supervisor — testified to a shortage of clean towels at any of plaintiffs’ work sites.

Defendant contends that “[a]n awareness that towels are dirtied and then cleaned is separate from awareness from how the towels become clean.” Def.’s Reply at 24. This argument is specious at best. The towels did not launder themselves. Rather, the reasonable inference from these circumstance, to which plaintiffs testified at trial, is that the CEOs routinely departed the worksite at the end of one work shift with dirty towels, and returned to the worksite at the beginning of the next shift with clean ones, which they had laundered while off duty. E.g., Tr. at 129 (Bailey testifying that his supervisor likely saw him take dirty towels home and bring back clean ones), 450 (Monistrol testifying that “all of’ her supervisors have observed her bringing clean towels from home to work); Ex.1900, Tab 16 (Curry Dep.) at 17:1-17 (“I assumed [my supervisor] knew ... [b]eeause the Port did not provide washers and dryers, and we are not allowed to go to a laundromat and do it on duty. So obviously I’m washing them at home.”).

Defendant cannot feign ignorance of the means and methods by which the laundering and processing of towels was accomplished. *242 Because towels are essential to the performance of the CEOs’ duties, and because no CEO or supervisor testified to a shortage of clean towels at any port, the court determines that the supervisors of the designated plaintiffs’ had, at minimum, “reason to believe” that their subordinates’ off-duty efforts kept each port supplied with freshly laundered and processed towels. 23 5 C.F.R. § 551.104 ; accord Tr. at 759 (Newcombe) (“[W]ere the towels being cleaned[?] Yes, they were being cleaned. Did they have washers and dryers installed at Paso del Norte [in El Paso]? No. Yet the towels were being cleaned. So maintaining the proficiency of the dog was still being done, so that was okay.”). The conclusion that defendant had reason to believe that this work was occurring off duty is further supported by the fact that most of plaintiffs’ supervisors previously served as CEOs. Several supervisors revealed that, as CEOs, they themselves washed and processed training towels off duty and without compensation. See Tr. at 1061, 1063 (Luby) (“I washed my towels at home, and I believe that every handler washed their towels at home____This was just part of the job you did and didn’t get paid for.”); id. at 1384 (Makolin, testifying that he “cleaned [his] towels ... off duty and without pay while ... a CEO ... [for] 14 years”); accord id. at 1536-38 (Smith); id. at 1669 (Gernaat); Ex.1900, Tab 12 (Rowley Dep.) at 29 (same); Ex.1900, Tab 14 (Wood Dep.) at 21 (same). Even Mr. Titus, the National Director of the Canine Enforcement Program, testified that he washed towels off-duty and without compensation when he was a CEO between 1980 and 1983. Tr. at 953-55, 960. In light of this longstanding practice, the court concludes that defendant must have actually known that plaintiffs were laundering and processing towels off duty. 24

c. Defendant Controlled and Required the Laundering and Processing of Towels

The preponderance of evidence presented at trial reveals that defendant not only controlled and required plaintiffs to launder and *243 process towels, but also that defendant had the opportunity to prevent this task from being done and declined to prevent it. At the time these claims arose, Customs had a long-established specialized process for laundering towels, which was taught to new CEOs at the Academy and documented in Customs’ manuals and training publications. See Ex. 13 (2/96 CEO Handbook) at 241, § 5.9 (“After each use, the retrieving towel must be properly cleaned.”); Ex. 14 (8/02 CEO Handbook) at 76, § 5.9 (same); id. § 5.9.2 (“The port management will ensure that only clean towels are utilized. Towels will be cleaned in accordance with the Detector Dog Training Manual”); Ex. 15 (Detector Dog Training Manual) at 409; accord Tr. at 141-43 (Bailey describing the laundering process in detail); id. at 416-17 (Monistrol) (same); id. at 273-74 (Kruzel) (same). Failure to follow the laundering procedures could subject the CEO to a charge of neglect under the U.S. Customs Service Table of Offenses and Penalties, see Ex. 21 (Table of Offenses) § 7, at 529, “because it negatively impacts the ability to do your job as a trainer if you don’t have towels.” Tr. at 139 (Bailey). Because Customs devised a specialized process for laundering towels, mandated adherence to this process, and could penalize CEOs for not following this process, the court concludes that laundering and processing towels was both controlled and required by defendant.

The court also determines that defendant had the opportunity to prevent plaintiffs from laundering and processing towels off-duty, but declined to do so. If defendant had wanted off-duty laundering to cease, it could have installed functioning washers and driers at the ports. Instead, there either were no such facilities installed at the POEs, or facilities were installed but not functioning. See Tr. at 144 (Bailey); id. at 271-72 (Kruzel); id. at 413 (Monistrol); id. at 496 (Rivera); id. at 629 (Leuth); Ex.1900, Tab 5 (Kruczek Dep.) at 9:13-10:21 (testifying that there were no machines at the port of Detroit from 1997-2000); Tr. at 1364 (Makolin, a supervisor in El Paso, admitting the port had only non-functioning machines); id. at 1538 (Molidor testifying that he made suggestions to management about installing machines at the port of Miami). Alternatively, defendant could have — and in some cases did — implement alternate systems allowing CEOs either to wash their towels on-duty, or to have the towels washed for the CEOs. See Tr. at 761 (Newcombe suggesting that ports could have contracted out the laundering services); id. at 1817-18 (Raleigh, a supervisor, testifying that he had attempted to have laundry machines installed at the Miami seaport since 2002); id. at 1538 (Smith, a supervisor, testifying that she suggested to upper management that machines be installed at the Miami airport). In El Paso, for example, Customs experimented with having a local prison wash the CEOs’ towels. See id. 285-86, 300-02 (Kruzel); id. at 1370-72 (Makolin). Supervisors in El Paso also considered a commercial laundry service but discounted the option as prohibitively expensive. See id. 295 (Kruzel), 1370 (Makolin); accord Tr. at 70 (Bailey testifying that he was briefly paid for towel washing duties while in Chicago (for “several months,” but payment for towel washing duties abruptly stopped when the Port Director determined that “he wasn’t paying us to do laundry. He was paying us to work our dogs and find narcotics.”)).

Defendant could have forbidden off-duty laundering but, prior to the promulgation of the Jacksta Mémo, did not do so. See Tr. at 307 (Kruzel); id. at 500 (Rivera); id. at 569-70 (Stable); id. at 629 (Leuth); id. at 1393 (Makolin admitting he never ordered a CEO under his direction not to wash towels at home); 1793 (Smiertka testifying that he never ordered Mr. Bailey not to launder towels at home). After defendant promulgated the Jacksta Memo forbidding CEOs to launder towels at home, the CEOs obeyed. E.g., Tr. at 86-87 (Bailey); id. at 278 (Kruzel); id. at 415-18, 437 (Monistrol); id. at 500 (Rivera); id. at 570 (Stable); see also Ex.1900, Tab 12 (Rowley Dep.) at 23:23-24:2 (testifying that he instructed officers to cease all off-duty laundering when he received the Jacksta Memo); Tr. at 972-73 (Raleigh testifying that following the issuance of the Jacksta Memo, CEOs in Miami have laundered towels at facilities located in a U.S. Department of Agriculture kennel).

*244 In light of this persuasive evidence, the court determines that defendant controlled and required CEOs to launder and process towels off-duty, and that it remained within the power of defendant, throughout the period covered by plaintiffs’ claims, to prevent this work being performed.

2. Plaintiffs are Entitled to Compensation for Off-Duty Time Spent Laundering and Processing Towels

Plaintiffs assert that they spent between 2 hours, see Tr. at 496 (Rivera), and 4 hours, see id. at 416 (Monistrol), per week laundering and processing towels off duty. Defendant counters that if liability is imposed, plaintiffs are entitled to compensation for “no more than 15 minutes per week.” Def.’s Br. at 37; see also Def.’s Reply at 31 (same). First, the court concludes that the time spent by plaintiffs to launder and process towels off duty was not de minimis. Indeed, “the amount of time per occurrence dedicated to the activity in question,” Bobo I, 37 Fed.Cl. at 701, aff'd, Bobo II, 136 F.3d at 1468 , was not minimal or negligible, even under defendant’s view, accord 5 C.F.R. § 551.412 (a)(1). 25 Thus, the court concludes that compensation is warranted for reasonable time spent by plaintiffs laundering and processing towels off duty. Still at issue, however, is the amount of time reasonably required to perform this task.

Plaintiffs argue that laundry is an integrated task, entitling the launderer to compensation for the entire period from the start of the first cycle to the end of the last dry cycle, and including time spent processing the towels, i.e., unfolding and untaping dirty towels and folding and taping clean towels. See Pis.’ Br. at 77. In this view, the launderer’s “idle” time while cycles are running is time in which the employee is “engaged to wait,” entitling him or her to compensation for that time. Id. at 77-78 . Defendant argues that plaintiffs are entitled only to compensation for time spent loading and unloading the machines, and not “for the time the washing machine is agitating and the time the dryer is spinning.” Def.’s Br. at 41. Defendant views the time during which the wash and dry cycles are running not as time spent “engaged to wait,” but as time spent “waiting to be engaged,” which is not compensable. Id. at 41-42 (“Plaintiffs implicitly contend that while the towels are spinning (and they are watching television), they are entitled to compensation at approximately $20.00 per hour.”). Defendant argues that if plaintiffs are entitled to compensation for time spent laundering one load of towels per week, plaintiffs should be compensated for no more than 10 minutes. 26 Id. at 47 ; accord Tr. at 1537 (Smith testifying that loading the washer and dryer takes “seconds”). Defendant argues in the alternative that if plaintiffs are entitled to compensation for laundering two loads of towels per week, compensation for 15 minutes “might be” warranted. Def.’s Br. at 48 n. 15.

In Skidmore v. Swift & Co., the Supreme Court determined that the compensability of “standby” time turned upon whether “the employee was engaged to wait, or ... waited to be engaged.” 323 U.S. 134, 137 , 65 S.Ct. 161 , 89 L.Ed. 124 (1944). This determination

is a question of fact to be resolved by appropriate findings of the trial court ... *245 [involving] scrutiny and construction of the agreements between the particular parties, appraisal of their practical construction of the working agreement by conduct, consideration of the nature of the service, and its relation to the waiting time, and all of the surrounding circumstances.

Id. at 136-37 , 65 S.Ct. 161 . The Court applied this analysis in Armour & Co. v. Wantock, and determined that time spent by privately-contracted firefighters at the employer’s worksite, during which they were “subject to call, but otherwise put [time] to such personal use as sleeping or recreation,” was compensable under the overtime provisions of the FLSA. 323 U.S. 126, 127 , 65 S.Ct. 165 , 89 L.Ed. 118 (1944). Framing the pertinent inquiry as “[w]hether time is spent predominantly for the employer’s benefit or for the employee’s,” id. at 133 , 65 S.Ct. 165 , the court reasoned that “inactive duty may be duty nonetheless,” id., and affirmed the award of overtime compensation to plaintiffs:

[A]n employer, if he chooses, may hire a man to do nothing, or to do nothing but wait for something to happen. Refraining from other activity often is a factor of instant readiness to serve, and idleness plays a part in all employments in a standby capacity. Readiness to serve may be hired, quite as much as service itself____

We think the [FLSA] does not exclude [from] work[ ] time periods contracted for and spent on duty in the circumstances disclosed here, merely because the nature of the duty left time hanging heavy on the employees’ hands and because the employer and employee cooperated in trying to make the confinement and idleness incident to it more tolerable. Certainly they were competent to agree, expressly or by implication, that an employee could resort to amusements provided by the employer without a violation of his agreement or a departure from his duty____ [U]nder the circumstances and the arrangements between the parties the time so spent was working time.

Id. at 133-34 , 65 S.Ct. 165 ; accord Mo., Kan. & Tex. Ry. Co. v. United States, 231 U.S. 112, 119 , 34 S.Ct. 26 , 58 L.Ed. 144 (1913) (“[The employees] were under orders, liable to be called upon at any moment, and not at liberty to go away. They were none the less on duty when inactive. Their duty was to stand and wait.”).

Therefore, the critical question — one of first impression for this court — is whether time spent while the wash and dry cycles run is time in which the officers are “engaged to wait,” which is compensable, or “waiting to be engaged,” which is not. The court has not identified a case in which the Federal Circuit considered a claim similar to plaintiffs’ under the FLSA. Cf. Huskey v. Trujillo, 302 F.3d 1307 (Fed.Cir.2002) (considering compensability of standby time under the FEPA). Nor do the OPM regulations addressing the compensability of “standby” or “on call” time appear to contemplate this situation. Cf. 5 C.F.R. § 551.431 (a)(1) and (2) (providing examples of compensable and noneompensable standby time). 27 However, DOL regulations, while not controlling, address the compensability of off-duty waiting time in greater detail. These regulations provide:

Periods during which an employee is completely relieved from duty and which are long enough to enable him to use the time effectively for his own purposes are not hours worked. He is not completely relieved from duty and cannot use the time *246 effectively for his own purposes unless he is definitely told in advance that he may leave the job and that he will not have to commence work until a definitely specified hour has arrived. Whether the time is long enough to enable him to use the time effectively for his own purposes depends upon all of the facts and circumstances of the ease.

29 C.F.R. § 785.16 (a) (2005); see also, 29 C.F.R. § 785.14-17 (2005) (adopting the standard articulated in Skidmore, 323 U.S. at 137 , 65 S.Ct. 161 , and providing examples of compensable and noneompensable “standby” and “on call” time). Although several courts have applied the DOL regulations, e.g., Pabst v. Okla. Gas & Elec. Co., 228 F.3d 1128 , 1132 & n. 1 (10th Cir.2000); Martin v. Ohio Turnpike Comm’n, 968 F.2d 606, 611 (6th Cir.1992); Cross v. Ark. Forestry Comm’n, 938 F.2d 912, 916-17 (8th Cir.1991); Halferty v. Pulse Drug Co., 864 F.2d 1185, 1189 (5th Cir.1989), none involved a situation analogous to plaintiffs’ here. 28

The court concludes that laundering towels in the circumstances of the case is an integrated activity and that plaintiffs are entitled to full compensation for time spent loading and unloading machines and time spent engaged to wait for the laundering cycles to end. Plaintiffs acknowledged that they enjoyed downtime during the laundry cycles, which they could use to accomplish other tasks. E.g., Tr. at 380 (Kruzel agreeing that he “could do a variety of things while the towels are in the washer and dryer”). However, this was time “spent predominantly for the employer’s benefit,” Armour, 323 U.S. at 133 , 65 S.Ct. 165 , during which plaintiffs generally remained at or near their home laundering facilities, see Tr. at 241 (Bailey testifying that, while the machines were running, he did “[njothing, just [stayed] in the basement.”); id. at 317-18 (Kruzel) (“I can’t walk away from the washer area, but I don’t have to sit right there. I can do other things ... as long as I’m still within ear shot of the washer.”); id. at 597 (Stable) (“[M]y washer and dryer is in the garage, so I just pretty much tinker around the garage ... [or remain] somewhere around the front of my house.”); Ex.1900, Tab 18 (Ramirez Dep.) at 41:16-19 (testifying that he had never “put the towels in the wash machine, then left the house and then come back at some point later to put the towels in the dryer”). Had plaintiffs not been employed by defendant, they would not have taken the time to launder these towels. Thus, this was time spent “waiting to be engaged.”

The court recognizes that plaintiffs may have used some of this time to watch television, read a magazine, or eat, see, e.g., Tr. at 380 (Kruzel); id. at 475 (Monistrol); id. at 797 (Newcombe); Ex.1900, Tab 18 (Ramirez Dep.) at 40:24-41:15, 41:25-42:7, but the court will not penalize plaintiffs for making the best of a situation created by their employer. If defendant was displeased with the timing of plaintiffs’ towel laundering, it was defendant’s responsibility to address it. Defendant could have avoided this situation by, for example, providing the time and facilities for laundering towels during the downtime created when plaintiffs accomplished their weekly on-duty NTRT exercises. Accord Tr. at 1534 (Smith, a supervisor, testifying that while each CEO “is running the [NTRT] exercise for 20 minutes, ... the [other] officers who are participating in NTRT ... [are] [t]ypically standing around chatting with one another,” and that “this [would be] an opportunity [for CEOs] to do other [required] duties.”); id. at 1612 (Luse, a supervisor, testifying that groups of CEOs “stand[ ] by” while each individual CEO accomplishes the NTRT exercise). Instead, defendant, aware that off-duty laundering was taking place, allowed it to continue for years.

Although the entire time spent laundering towels may be compensated, including the time in which plaintiffs were “waiting to be engaged,” plaintiffs are still only entitled to compensation for the amount of time reason *247 ably required to complete the laundering process. As an initial matter, the court recognizes that CEOs who are responsible for laundering towels containing several different scents may require more time to do laundry than CEOs whose dogs train with a single scent. See Tr. at 238-40 (Bailey explaining that he claims twice as much laundering time as some plaintiffs because was required to wash two consecutive loads each week, one for hard towels, the other for soft); id. at 415-16 (Monistrol) (same); id. at 529-31, 543 (Rivera explaining that when he switched from a narcotics dog to a currency dog, he stopped having to separate his towels because he worked with towels containing only one odor); id. at 617-18 (Leuth testifying that he alternated washing hard and soft towels each week, and that laundering both types in the same week would add approximately “another hour” per week to his claim). However, the court also acknowledges testimony at trial suggesting that scented towels were used rarely in the field and that, when used, not enough towels would accumulate to require weekly washing. Id. at 316 (Kruzel testifying that officers sometimes used scented towels and sometimes did not); id. at 1374 (Makolin testifying that once in the field, CEOs use scented towels only to reinforce skills when the dogs are having difficulty); id. at 1536 (Smith, a supervisor, testifying that officers use scented towels only in the early stages of training), id. at 1668-69 (Gernaat testifying that, as a CEO, he used scented towels “only once or twice a month”). In addition, the court recognizes that the number of towels requiring laundering each week — and the concomitant time required to launder those towels — may vary significantly. Indeed, in some training scenarios the same towel can be used more than once. See Tr. at 828-29 (Newcombe), id. at 1620-21 (Luse).

Finally, the court considers whether or not “processing” — the folding and taping of towels — is performed off-duty or on-duty. Folding and unfolding, taping and untaping, may not be compensable because, in contrast to the circumstance of not having machines available while on duty, there is no insurmountable impediment to CEOs processing towels while at work. 29 Several former and current CEOs did, at least on occasion, perform all or part of these pre- and post-laundering activities on-duty. See Tr. at 215-16 (Bailey); id. at 379 (Kruzel); id. at 597 (Stable); id. at 1538 (Smith); id. at 1667, 1669 (Gernaat). Some plaintiffs also testified that their laundering claims do not include processing time. E.g., Tr. at 506 (Rivera); id. at 379 (Kruzel); But see id, at 475 (Monistrol testifying that her laundering claim includes off-duty time spent processing).

While plaintiffs’ estimates run as high as fifty towels laundered per week, the court notes that both CEOs and SCEOs testified to a number of approximately twenty-five towels per week. 30 See Tr. at 565 (Stable testifying that he washed “roughly 25 or more towels a week”), id. at 215 (Bailey testifying that he laundered between thirty and forty towels per week); id. at 412 (Monistrol testifying that she laundered “from 20 to 50 towels” per week); 530 (Rivera testifying that he laundered “twenty-five to 40 towels” per week); 296 (Kruzel testifying that he laundered “a minimum of 25” towels per week); accord id. at 1536, 1538 (Smith, a supervisor, testifying that she used between fifteen and twenty-five towels per week); id. at 1619 (Luse, a supervisor, testifying that he laundered between fifteen and twenty per week); id. at 1666 (Gernaat, a supervisor, testifying that he laundered “about 15 to 20” towels per week). Defendant concedes that a reasonable estimate of the “number of towels that needed to be washed per week is approximately 25 towels.” Def.’s Br. 38. 31

*248 Plaintiffs’ laundering and processing claims generally range from 2 hrs./wk., see, e.g., Tr. at 496 (Rivera), to 4 hrs./wk., id. at 416 (Monistrol). In El Paso, 32 Mr. Leuth claims 2.5 hrs./wk. compensation for off-duty time spent laundering training towels, and includes time removing tape or string and unrolling the towels, between September 1997 through October 2001. Tr. at 617. Mr. Stable also claims 2.5 hrs./wk. compensation for off-duty time spent laundering training towels per week, including “folding” time, between September 1997 through July 2004. Tr. at 579. 33 Finally, Mr. Rivera claims 2 hrs./wk. compensation for off-duty time spent laundering training towels per between October 3, 1998 and July 31, 2004. Tr. at 496, 499-500, 529. It is unclear whether his time includes processing time or not. Compare Tr. at 497 (Rivera testifying that it includes processing time), with Tr. at 506 (Rivera testifying that it does not include processing time).

In Miami, Ms. Monistrol claims 4 hrs./wk compensation for off-duty time spent laundering training towels, and includes processing time, between August 1999 and July 2004. Tr. at 417-18,437. She asserts that it takes more than 1 minute to process each towel. Tr. at 475. Mr. Kruzel claims 2 hrs./wk. compensation for off-duty time spent laundering training towels between September 6,1997 and July 3, 2004. Tr. at 314, 362, 383; see also Tr. at 379 (testifying that it took 1 hour to wash and 1 hour to dry). It is unclear whether this time includes processing time or not. See Tr. at 315-26, 379. 34

Finally, in Detroit, Mr. Bailey claims 4 hrs./wk. compensation for off-duty time spent laundering training towels between January 2, 1999 and approximately April 12, 2003. Tr. at 113,116-17. 35

*249 Based on the foregoing testimony, the court finds that officers are entitled to 2 hrs./wk. compensation for the time they spent laundering, and to a minimal extent, processing, their training towels off duty.

B. Plaintiffs’ Off-Duty Construction of Training Aid Containers Constitutes Compensable Overtime Work Under the FLSA

1. The Construction of Training Aid Containers Constitutes Work

The court finds that the construction of training aid containers is integral and indispensable to the training of detector dogs. The trial record makes clear that the construction, maintenance, and use of training aid containers is beneficial to defendant and required as part of a CEO’s principal duties. See Tr. at 754-55 (Newcombe); accord, id. at 425 (Monistrol). It is apparent that plaintiffs would not have been able properly to train their dogs without constructing such training aids, as even the 2/96 CEO Handbook states that “[t]o properly accomplish proficiency training, CEO[]s must assist each other ... in the construction and concealment of training aids ----” Ex. 13 (2/96 CEO Handbook) at 238, § 5.4. Thus, if known by defendant to be done off-duty and for more than a de minimis amount of time, construction of training aid containers constitutes work that is compensable under the FLSA.

a. The Construction of Training Aid Containers Provided a Benefit to Defendant, Which Defendant Recognized

Time spent constructing training aids is beneficial to the employer because the use of increasingly complex training aids is an integral and indispensable means by which dogs maintain their proficiency in detecting contraband. Tr. at 787 (Newcombe), 51 (Bailey); Ex. 13 (2/96 CEO Handbook) at 218, § 1.7.1 (“The primary duties of a CEO include ... maintenance of the dog’s detection ability through quality proficiency training.”); Ex. 14 (8/02 CEO Handbook) at 3, § 1.5.1 (same). Some plaintiffs and supervisors testified at trial that “the policy of creating and using these training aids is a job requirement for the CEO.” Tr. at 754 (Newcombe); accord id. at 425 (Monistrol stating that she is required to build training aids as a condition of her job). This contention comports with the requirement articulated in the CEO Handbook that, to properly train narcotics dogs, “pre-constructed training aids must be prepared [by the dog’s handler] several hours prior to their use. The amount of time will vary depending on the type of substance used and the concealment method.” Ex. 13 (2/96 CEO Handbook) at 239, § 5.6.1; Ex. 14 (8/02 CEO Handbook) at 75 § 5.6.1.

Other provisions in the CEO handbooks also indicate that the construction of training aids is not only integral and indispensable to the training of dogs, but also required by defendant to accomplish this training. Accord Ex. 13 (2/96 CEO Handbook) at 238, § 5.4 (“To properly accomplish proficiency training, CEO[ ]s must assist each other ... in the construction and concealment of training aids____ A sufficient number of TRT exercises must be conducted each duty day to ensure an enthusiastic intent toward searching is maintained.”); Ex. 14 (8/02 CEO Handbook) at 74, § 5.4 (same); see also Ex. 13 (2/96 CEO Handbook) at 236, §§ 5-5.1 (“[I]t is the CEO’s responsibility to ensure the proficiency of his/her assigned dog and that it remains at an acceptable level---Since the quality of proficiency training is the single most influencing factor affecting day-to-day performance and reliability of the dog, its importance cannot be overemphasized.”); Ex. 14 (8/02 CEO Handbook) at 25 §§ 5.1-5.1.1 (same).

Defendant argues that there is a distinction between Customs’ requirement that CEOs simply “maintain” their dogs’ proficiency in detecting contraband and plaintiffs’ claim that they constructed increasingly complex training aids to “improve” their dogs’ proficiency. See Def.’s Br. at 27. The court finds the distinction urged by defendant untenable. Customs would not benefit from the construction of training aids unless the aids used became increasingly complex with *250 time. If the purpose of training is to teach dogs how to detect contraband, and smugglers are expected to employ new and varied ways to smuggle contraband, then CEOs are not “maintaining” their dogs’ proficiency unless they “improve” upon the variety and complexity of the training aids. See, e.g., Tr. at 619 (Leuth testifying that it is necessary to build increasingly complex training aids in order “to improve [the dog’s] ability to detect what a smuggler is going to do and go through to conceal [his or her] narcotics”), 303 (Kruzel testifying that it is important to simulate what has actually been used and done by smugglers), 53 (Bailey testifying that it is important for the aids to be realistic). Mr. Neweombe, the former national Canine Program Manager, also testified that the progressive nature of training aid construction can be accurately referred to as increasing the complexity of the training aids, or creating a more complex training aid as the dog matures. Tr. at 726, 742 (Neweombe, testifying that aids must increase in complexity over time). Moreover, Customs’ own internal handbooks stress the value of constructing varied and increasingly complex training aids, further supporting the court’s view that defendant’s proposed distinction between maintaining and improving skills is untenable. The Canine Enforcement Program Handbook provides that training aids must be “constantly varied,” to prevent the dog from associating the reward towel with something other than narcotics. Ex. 13 (2/96 CEO Handbook) at 239, § 5.6.3; Ex. 14 (8/02 CEO Handbook) at 41, § 7.1.1; accord Tr. at 172 (Bailey). Indeed, when supervisors test the dog’s performance, supervisors also use more than simple suitcases and cardboard boxes. Tr. at 227 (Bailey testifying that supervisors also test the dog’s proficiency with training aids made of wood, plastic, and metal). Mr. Neweombe also testified that officers “have to provide a lot of variation to the detector dog.” Tr. at 724.

The benefit to the employer is further evidenced by testimony that if training aids are not replaced, or do not increase in complexity, the dogs will be unable to maintain their proficiency. Tr. at 139 (Bailey testifying that “[t]he dog won’t be as proficient as possible if you are not conducting the proper training, and part of the training is constructing training aid containers.”); Ex. 13 (2/96 CEO Handbook) at 237-38, § 5.3.2 (“Variation and Different Materials”); Ex. 14 (8/02 CEO Handbook) at 73, § 5.3 (explaining that detector dogs will lose proficiency and be unable to detect the substances they are trained to detect if varied and increasingly complex training aids are not used). As one officer testified, “The ... quality of the proficiency training is one of the most important things that you do, and that affects [your dog’s] day-to-day performance.... It’s how much training ...[,] the type of training ..., and what you invest in that [training that affects the] end product.” Tr. at 166-67 (Bailey); see also Ex. 13 (2/96 CEO Handbook) § 5.1, at 236 (explaining the dangers that arise if such aids are not constructed); Ex. 14 (8/02 CEO Handbook) (same). In fact, officers could also be subject to discipline for failure properly to train their dogs by constructing training aids. Tr. at 352 (Kruzel); id. at 165-66 (Bailey testifying that it is the officer’s responsibility to make sure that the dog receives the proper training); id. at 736 (Neweombe testifying that a “direct connection” exists between the success of the dog in detection and the success of the handler in his job).

Indeed, training in the construction of increasingly complex training aids is part of the curriculum at Academy. See Tr. at 53 (Bailey), 616 (Leuth), 494 (Rivera). 36 While at the Academy, CEOs build training aid containers every day while on duty for compensation, using materials supplied to them by the Academy. See, e.g., Tr. at 50, 53-55 (Bailey). The court therefore finds that the off-duty construction of training aids, whether simple or complex, is integral and indispensable to the employment of CEOs and of benefit to the employer. 37

*251 b. Defendant Knew or Should have Known that Plaintiffs Constructed Training Aid Containers Off Duty

Defendant knew or should have known that CEOs were constructing training aid containers off duty and without compensation. This finding is well-supported by credible testimony, even though plaintiffs acknowledged they constructed some training aids while on duty. See, e.g., Tr. at 228-80 (Bailey), 384 (Kruzel), 456 (Monistrol), 524 (Rivera), 589 (Stable); Ex.1900, Tab 6 (Anton Dep.) at 61:18-62:2.

Mr. Bailey asserts that his supervisors in Detroit and Buffalo had actual knowledge of his off-duty construction because he told his supervisors, Messrs. Walters and Blanchard, that he was making training aids off duty. Tr. at 121, 126-27 (Bailey testifying about conversations with his supervisors David Walters and Roger Blanchard in Detroit); id. at 127 (Bailey testifying about conversations with Michael Cummerford in Buffalo); see also Tr. at 133-34 (Bailey testifying that Michael Cummerford saw Mr. Bailey bringing in training aids and even asked to see them). Mr. Bailey also testified that his supervisors had constructive knowledge of his off-duty construction of training aids because the port provided only limited materials for construction, such as suitcases and PVC pipe, yet he often brought from home and used at work training aids made from wood. Tr. at 130, 148-49 (Bailey testifying that in Detroit it was impossible to build most training aids at work because there was no tool room, only a hammer was provided, and there were no materials other than suitcases and PVC pipe); id. at 151 (Bailey testifying that Buffalo provided no luggage or wood); see also Tr. at 1791 (Smiertka, Mr. Bailey’s supervisor, testifying that “some” building materials were provided at port). And even if tools and materials had been adequate, Bailey testified that there was often insufficient on-duty time to devote to their construction. See Tr. at 149,151.

Ms. Monistrol testified that, in Miami, her supervisors had actual knowledge of her off-duty construction of training aid containers. See Tr. at 447 (Monistrol asserting, but without specific names or corroboration, that she spoke with various supervisors between 1999 and 2004 about building training aids off the clock). Further testimony establishes that Ms. MonistroPs supervisors had constructive knowledge of her off-duty construction of training aids. Ms. Monistrol testified that supervisors provided only limited construction materials. Tr. at 427, 455 (Monistrol testifying that the port provided only damaged and unclaimed baggage from the airport). Because such limited materials were provided at work, she was required to collect materials on her own. Tr. at 427; see also Tr. at 1542 (Smith, a supervisor, testifying that the materials available were broken pallets from the airport and other discarded materials); but see Tr. at 1543 (Smith, a supervisor, testifying that tools were available in tool kits, but that tool kits were kept under lock by the supervisor and their use had to be requested); Tr. at 1805 (Raleigh, Chief of Tactical Enforcement Operations, testifying that construction materials existed, especially at the seaport, but providing no time frame for his testimony). Ms. Monistrol testified that even if she had had on-duty time to collect these materials, tools and time to construct the aids were insufficient during her shift. See Tr. at 426-27. Ms. Monistrol testified that she built many training aids at home and that, notwithstanding the limited resources at the port, she came to work with complex training aids and used them in training her dog. Tr. at 427, 450 (Monistrol); see also Tr. at 523-24 (Rivera testifying that supervisors must have known of off-dufy construction of training aids because officers used materials for training aids that were not provided at the port).

In El Paso, both Messrs. Kruzel and Leuth provided persuasive evidence that their supervisors had at least constructive knowledge of their off-duty training aid construction. As in Miami, Detroit, and Buffalo, defendant must have known or had reason to know that the employees were constructing *252 training aids at home because defendant did not provide officers with an adequate tool room. Tr. at 303 (Kruzel testifying that, between 1998-2004, he was not provided “with the proper material, tools, or time” to make the containers); id. at 308, 326, 349 (Kruzel testifying that at the port CEOs were provided only a few screwdrivers, a hammer, and at one time a saw, and that generally materials were insufficient to construct complex training aids); id. at 619-20 (Leuth, same); id. at 1618 (Luse, a supervisor, same). Customs also did not provide on-duty time for purchasing or collecting outside materials. Id. at 351-52 (Kruzel, testifying that it was common knowledge that officers obtained materials independently). Nevertheless, officers brought complex aids into work and supervisors observed them using these complex aids. Id. at 307-08 (Kruzel).

As they had testified with respect to the practice of laundering towels off duty, numerous supervisors testified that they also had constructed training aids off duty when they were CEOs. Tr. at 977, 1830 (Raleigh testifying he made containers off duty as a CEO), 1670 (Gernaat, same), 1540 (Smith, same), 1069-70 (Luby, same), 787 (Neweombe, former national Canine Program Manager, same); Ex.1900, Tab 12 (Rowley Dep.) at 20; id. Tab 18 (Ramirez Dep.) at 55-57; id. Tab 8 (Johnson Dep.) at 24-25; id. Tab 6 (Anton Dep.) at 38. Supervisors Wood and Anton in El Paso also testified that they had general knowledge that CEOs were building containers at home there. See id. Tab 14 (Wood Dep.) at 28; id. Tab 6 (Anton Dep.) at 42-44.

Ample testimonial evidence, as well as the actual circumstances at each POE, lead the court to conclude that defendant must have actually known that CEOs were constructing training aid containers off duty.

c. Defendant Controlled and Required the Construction of Training Aid Containers Off Duty.

Evidence that defendant controlled and required off-duty construction of training aids is persuasive. Construction of varied and increasingly complex training aid containers was taught at Academy and CEOs constructed containers while on duty and for pay while there. See Tr. at 53 (Bailey), 616 (Leuth), 494 (Rivera); see also Tr. ■ at 319 (Kruzel testifying that he had been paid to build training aids when stationed in New York but was not paid for the same work in El Paso). Once in the field, if CEOs did not build the necessary training aids, they could be subject to a charge of neglect under the Table of Offenses. See Ex. 21 (Table of Offenses) § 7, at 529; Tr. at 352 (Kruzel); see also Tr. at 181-82 (Bailey referring to Ex. 13 (2/96 CEO Handbook) § 6.5, at 245). The court heard testimony that “[t]here is a direct connection [between] the success of the detector dog [and the success of] the officer,” Tr. at 736 (Newcombe), a relationship that required that CEOs construct training aids to maintain their dogs’ proficiency and their own success, id. Without sufficient time or materials to construct training aids on duty, Tr. at 303 (Kruzel), 619-20 (Leuth, same), plaintiffs were essentially “required” to construct them off duty.

Moreover, defendant “controlled” the off-duty construction of training aids because it had multiple opportunities to prevent the practice but never did so. Numerous plaintiffs testified that they spent off-duty time supplementing materials provided by their ports. E.g., Tr. at 621-22 (Leuth testifying that he had to purchase materials from stores and found materials at garage sales and in dumpsters), 351 (Kruzel testifying that he purchased his own materials without getting reimbursed). Nevertheless, supervisors knowingly permitted these practices to continue without instructing CEOs to stop or allowing more on-duty time for material collection or construction. E.g., Tr. at 1083 (Luby), 629-30 (Leuth), 308 (Kruzel), 447 (Monistrol); Ex.1900, Tab 18 (Ramirez Dep.) at 63-64, 68.

While defendant could have provided sufficient materials and tools at the ports, the court finds that it did not. Numerous plaintiffs testified that their ports had insufficient materials, in quantity and variety, to build appropriate training aids. Tr. at 619 (Leuth, El Paso), 426-27 (Monistrol, Miami), 351 (Kruzel, same). And although defendant provided testimony and evidentiary photo *253 graphs of training aid storage facilities in El Paso, that evidence is insufficient to change the court’s view. See Tr. at 1105,1107,1109, 1120 (Luby, a supervisor, El Paso); Ex. 1850, 1871 (photographs of the “Morgan Buildings” constructed in 1997 and located near the PDN and Ysletta kennels in El Paso, respectively). These photographs appear to have been taken in connection with trial preparation, and not contemporaneously with the claim period. Tr. at 1110, 1115, 1121 (Luby testifying that he did not know who took the photo, or when it was taken, but believes it was for litigation). 38 Moreover, while defendant’s witnesses testified that the photographs are illustrative of the tools and materials the ports have always provided, Tr. at 1115 (Luby, El Paso), 1375-77 (Makolin, El Paso); Ex. 1859, 1865 (photographs of the interiors of the Morgan Buildings in El Paso); the photographs do not show the tools and materials required for construction of more complex training aids, Tr. at 303, 351-52 (Kruzel testifying that El Paso did not supply materials that he could use to make intricate containers). Instead, the photographs show mostly cardboard boxes, PVC, and suitcases. See Tr. at 1169-71 (Luby testifying that there are no metal, wood, or plexiglass materials in the photos). Where the occasional piece of wood, or other more complex material, is apparent in the photo, the size of the facility is so small and the volume of material provided is so limited that the court cannot reasonably believe it to be sufficient for all of the port’s CEOs. See Tr. at 1172-73 (Luby, a supervisor, testifying that CEOs should use a variety of materials in constructing “a minimum of two or three” training aid containers a week). 39 Defendant failed to provide any other corroboration for testimony that materials and tools did exist, such as evidence of the purchase of materials or tools.

The preponderance of the credible evidence supports plaintiffs contention that defendant controlled and required the off-duty construction by CEOs of training aid containers, thereby satisfying the third prong of the test to determine whether such construction constitutes “work” under the FLSA.

2. Plaintiffs are Entitled to Overtime Compensation for Off-Duty Time Spent Constructing Training Aid Containers

Plaintiffs’ claims for compensation for constructing training aid containers off duty range from .17 hrs./wk. to 2.5 hrs./wk. Mr. Bailey, in Detroit, claims 2 hrs./wk., on average, budding training aid containers off duty beginning the week of January 2, 1999 and ending the week of December 30, 2000, and 1 hr./wk., on average, beginning the week of January 6, 2001 and ending the week of July 31, 2004. 40 Tr. at 117, Ex. 136. In Miami, Ms. Monistrol claims 2.5 hours per week, on average, building training aid containers off duty beginning the week of September 4, 1999 and ending the week of September 18, 2004. 41 Tr. at 427-28, 439-40. In El Paso, *254 Mr. Kruzel claims 1.25 hrs./wk., on average, building training aid containers off-duty beginning the week of September 6, 1997 and ending the week of July 3, 2004. Tr. at 362; Ex. 952 (Kruzel Damages Spreadsheet). Finally, Mr. Leuth in El Paso claims .17 hours per week, on average, building training aid containers off-duty beginning the week of September 6, 1997 and ending the week of October 20, 2001. See Ex. 990 (Leuth Damages Spreadsheet).

The court determines that plaintiffs’ claims involve more than a de minimis amount of overtime work. The construction of training aids did not merely take up a “a few seconds, or minutes, of work beyond the scheduled working hours .... ” Mt. Clemens Pottery, 328 U.S. at 692 , 66 S.Ct. 1187 . Because defendant did not provide adequate time or materials to construct training aid containers during working hours, plaintiffs were forced to construct training aids at home and off duty. National or local directives require two to five training aids be used per day, see Tr. at 346-47, 371 (Kruzel), 1541 (Smith, a supervisor in Miami), 1613 (Luse, a supervisor in El Paso), thereby necessitating that plaintiffs regularly spend more than a de minimis amount of time per occasion constructing training aid containers. See, e.g., Tr. at 326 (Kruzel testifying that training aid construction can sometimes “take several hours”); accord Bobo II, 136 F.3d at 1468 ; Bobo I, 37 Fed.Cl. at 701. Defendant did not present sufficient evidence to controvert this conclusion. The court must therefore determine what amount of time is reasonably required to perform this off-duty task.

In determining reasonable compensation for time spent in off-duty training aid construction, the court takes special note of Mr. Newcombe’s testimony that it has always been within the discretion of the CEOs to determine the nature and extent of training aids they use with their canines. See Tr. at 749, 753 (Neweombe). Defendant, as the employer, relies on the CEO’s professional training and judgment to prepare the proper number and mix of aids for each particular dog. The court will also be guided by the following factors which affect the determination of reasonable compensation: (1) the amount of time required to construct individual training aids; (2) how often training aids must be replaced or upgraded, which correlates to some extent with the type of response in which the dog has been trained (positive or passive), as well as the dog’s general aptitude; (3) the amount and variety of materials, tools, and time available for CEOs to construct training aid containers while on duty; and (4) personal characteristics of CEOs, such as how effectively they were able to use downtime at work, or while laundering towels, for training aid construction.

Creating a simple training aid can take less than 10 minutes. Ex.1900, Tab 8 (Johnson Dep.) at 49:5-8, 50:15-17. However, complex training aids take longer to construct than simple ones, Tr. at 326 (Kruzel), though rarely over 1 hour. Ex.1900, Tab 8 (Johnson Dep.) at 49:9-13; see generally 326 (Kruzel testifying that construction can take several minutes to several hours depending on the material worked with). The national directive requires two training aids be used per day, or at least ten training aids per week. Tr. at 346-47 (Kruzel), 1541 (Smith, a .supervisor). In El Paso, however, the local standard operating procedures require five training aids per day or twenty-five training aids per week. Tr. at 346-47, 371 (Kruzel), 1613 (Luse, a supervisor in El Paso); Ex. 1742 (Canine Enforcement Program SOP) at 547 (providing that a minimum of five task-related training aids for every 8 hours of work is highly recommended); see also Tr. at 620 (Leuth testifying that he built approximately twenty-five to thirty training aids per week in El Paso). In Miami, local standard operating procedures require three training aids per day or fifteen per week. Tr. at 1541 (Smith, a supervisor in Miami).

Some training aids may be re-used, depending upon the materials used in their construction and/or whether the detector dog is trained for a positive or passive response. See Tr. at 348-49 (Kruzel), 590 (Stable), 1168-69 (Luby, a supervisor), 1617-18 (Luse, a supervisor), 1806 (Raleigh, a supervisor); Ex.1900, Tab 6 (Anton Dep.) at 43:4-17. However, a small percentage of training aids are reusable because most are destroyed by *255 the dogs during use. See, e.g., Tr. at 348-50 (Kruzel, testifying that because most of the animals weigh more than fifty pounds, the dogs are able to tear containers apart with ease). CEOs need to construct at least one destructible aid per day and sometimes more when they are working on a problem with their dog. Tr. at 344 (Kruzel), 1615-16 (Luse, a supervisor in El Paso, adding that destructible aids were usually made of cardboard). Some training aid containers also “need to be made in advance if they’re going to have an aid inside them. They need to permeate. The tighter the container, of course the longer it takes for that odor to become permeated ____ So if you have an NTRT session coming up and it’s a warehouse, you may want to have three or four boxes prepared for that at least one day or more in advance.” Tr. at 346 (Kruzel). Some training aids do not require the use of a specially-made container, or do not require a container at all. Tr. at 348 (Kruzel), 1560 (Smith, a supervisor); see also id. at 1173 (Luby, a supervisor, testifying about variations in training aids), 1614 (Luse, a supervisor, same). For example, when contraband is found in a particular location, other handlers working in the same area allow their dogs to search for the contraband as a training exercise, without use of a training aid container. Tr. at 1618-20 (Luse, a supervisor); Ex.1900, Tab 8 (Johnson Dep.) at 47:18-23.

The court also considers whether CEOs were able to use any downtime at work or at home during laundering to construct training aid containers. Some CEOs testified they created training aids while on duty. Tr. at 228-30 (Bailey), 384 (Kruzel), 456 (Monistrol), 524 (Rivera), 589 (Stable); Ex.1900, Tab 6 (Anton Dep.) at 61:18-62:2. On occasion, CEOs were able to return to the kennels or storage facilities during the day to pick up any materials available for construction. Tr. at 230-31 (Bailey testifying that he could sometimes pick up materials while in mid-shift in Detroit), 1377-78 (Makolin, a supervisor in El Paso, testifying that officers at the PDN or Ysletta bridges were close enough to return to the kennel to pick up materials while on duty). And for at least some portion of the claim period, there is evidence that Customs let officers leave early on NTRT days, and that officers sometimes used this time to catch up on training aid construction, among other tasks. Tr. at 975-76 (Raleigh, a supervisor in Miami). However, many POEs provided little or no time and materials for on-duty construction of training aid containers. E.g., Tr. at 351-52 (Kruzel), 620-21 (Leuth), 1618 (Luse, a supervisor).

The court has considered defendant’s argument that allowing full compensation for time spent laundering towels and constructing training aids would effectively “double-bill” the United States, as some downtime during the laundry cycles can be spent constructing training aids. See Def.’s Br. at 43 n.14. The argument is insufficient to support the conclusion that plaintiffs were not entitled to separate compensation for both off-duty laundering and construction of training aids. It is the agency’s responsibility to control how time is spent during “hours of work.” 5 C.F.R. § 551.402 (a); 29 C.F.R. § 785.13 . Once the court finds that laundering time is “hours of work,” Customs cannot complain if the downtime is not used exactly as it wishes. In addition, the court notes that most plaintiffs claim construction time in excess of any downtime which may exist during the laundering process.

On the basis of the evidence, the court finds 1.5 hrs./wk. to be reasonable compensation for time spent in off-duty construction of training aids.

C. Plaintiffs’ Off-Duty Training-Related Activities Do Not Constitute Compensable Overtime Work Under the FLSA

The court now considers whether off-duty time spent training, specifically in weapons proficiency or in study at the Academy, constitutes compensable overtime work under the FLSA. OPM and DOL have promulgated, in similar terms, regulations that define compensable off-duty time spent in training. OPM has stated that off-duty time spent in training 42 shall be compensable “hours of work” if:

*256 (i) The employee is directed to participate in the training by his or her employing agency; and

(ii) The purpose of the training is to improve the employee’s performance of the duties and responsibilities of his or her current position.

5 C.F.R. § 551.423 (a)(2). 43

An employee is “directed to participate” if “the training is required by the agency and the employee’s performance or continued retention in his or her current position will be adversely affected by nonenrollment in such training.” 5 C.F.R. § 551.423 (b)(1). 44 “Training ‘to improve the employee’s performance ... of his or her current position,” ’ excludes “upward mobility training or developmental training to provide an employee the knowledge or skills needed for a subsequent position in the same career field.” 5 C.F.R. § 551.423 (b)(2). 45

While the OPM training regulations appear to contemplate training of an organized nature, such as a class or other activity involving an instructor, the court believes that the regulations provide an appropriate framework for analysis of the unstructured off-duty training exercises at issue here. Cf. Dade County v. Alvarez, 124 F.3d 1380 (11th Cir.1997) (applying the DOL regulations to a FLSA overtime claim for time spent in unstructured off-duty physical fitness training by rescue workers). 46

1. Training to Maintain Weapons Proficiency Does Not Constitute Compensable Overtime Work

Customs requires CEOs to “maintain a minimum level of marksmanship.” Tr. at 158 (Bailey); Ex. 17 (7/96 Customs Service Firearms and Use of Force Handbook) (7/06 Firearms Handbook) at 111 (“Qualification Requirements”). Marksmanship is tested three times per year. Tr. at 77 (Bailey), 1073 (Luby), 1207-09 (Lopez), 1279 (Summers); Ex. 17 (7/96 Firearms Handbook) Ch. 2, at 111. To meet the minimum qualification requirement, a CEO must score 120 out of 150 (or eighty percent). Tr. at 1212-13 (Lopez); Ex. 17 (7/96 Firearms Handbook) Ch. 2, at 112. Customs provides official ori *257 duty time for practicing with the weapon before administering the qualification test. Tr. at 1211-13 (Lopez testifying that CEOs arrive at the shooting range, shoot one course of fire for practice then two courses for scoring and the higher score is recorded). If a CEO fails to meet the minimum qualification, CEOs are required to attend on-duty remedial training with Customs’ firearms instructors. See Tr. at 473-74 (Monistrol), 593 (Stable), 1212-13, 1215 (Lopez). After attending the remedial training, CEOs are given three opportunities to pass the qualification test. Tr. at 1212-13 (Lopez). If a CEO still fails to qualify, he or she faces termination of employment. Tr. at 158 (Bailey).

Time spent in off-duty weapons practice has been claimed by Mr. Kruzel, Tr. at 362, Ms. Monistrol, id. at 439, and Mr. Stable, id. at 578-79. Under the OPM training regulations, a finding that plaintiffs were “directed to participate” in off-duty weapons practice requires an underlying finding that Customs required plaintiffs to participate in such weapons practice and that, if plaintiffs did not participate, their employment would have been adversely affected. 5 C.F.R. § 551.423 (b)(1). The court determines that Customs did not require CEOs to engage in off-duty practice. The only pertinent requirement with respect to proficiency in marksmanship was a periodic qualification exam. See Ex. 17 (7/96 Firearms Handbook) at 111 (“Qualification Requirements”). CEOs testified that they received encouragement in the nature of guidance that, for example, “practice makes perfect.” Tr. at 60 (Bailey). However, the court does not find that such encouragement rises to the level of a directive or requirement to act, especially in contrast to the actual directive to practice at qualification sessions three times per year. Id. at 77 (Bailey). 47

Plaintiffs also failed to show that they would be adversely affected if they did not engage in off-duty weapons training. Tr. at 593 (Stable testifying that he never tried to qualify without practicing), 394-95 (Kruzel, same), 472 (Monistrol, same); see also Tr. at 521 (Rivera, same, although not claiming compensation for practice time), 623 (Leuth, same as Mr. Rivera); Ex. 1550 (showing that Mr. Stable qualified in February 2005, scoring 98 percent, even though he had ceased off-duty practice since the Jacksta Memo in July 2004). Indeed, none of the plaintiffs had difficulty meeting the minimum qualification, because of lack of off-duty training or otherwise. Rather, plaintiffs routinely earned near-perfect scores. See Tr. at 424 (Monistrol testifying that she was a “good shot; better than average,” achieving 130 out of 150), 1235 (Lopez, a supervisory range officer, testifying that only eight to twelve out of 800 officers ever needed remedial training); see also id. at 395 (Kruzel, testifying that he is a “frequent shooter” and a “member of the El Paso Gun Club.”); Ex. 1550 (showing that Mr. Stable routinely scored 90-100 percent). In fact, plaintiffs could not point to a single CEO who had failed every chance at qualification, including those chances subsequent to on-duty remedial training, such that termination resulted. See Tr. at 1218 (Lopez testifying that no one has ever completely failed), 474 (Monistrol testifying that she was not aware of any CEO ever failing the weapon qualification test).

Finally, plaintiffs did not meet their burden of proof that “the purpose of the training was to improve the[ir] performance” in their current position. 5 C.F.R. § 551.423 . CEOs are not principally employed to use a firearm, nor is off-duty firearms training necessary to improve the day-to-day performance of their work. 48 Rather, Customs required *258 CEOs to maintain only a minimum weapons proficiency, which plaintiffs did not establish to be high enough to qualify as a skill unique to their employment. Several of the plaintiffs had shooting skills sufficient to meet the CEO qualification standard before they entered training to become a CEO. See Tr. at 561 (Stuble testifying he served as a military police officer and canine handler before becoming a CEO), 31 (Bailey, same), 255-56 (Kruzel, same), 258-59 (Kruzel, adding that, before becoming a CEO, he had received special training in the use of sidearms and awards for his marksmanship), 1411-12 (Perryman testifying that some CE O-trainees enter with “a lot of background with handguns”). Moreover, with respect to other plaintiffs who learned to shoot or further developed their skills in training, plaintiffs did not establish that they were required, once in the field, to improve upon the level achieved at training. See Tr. at 1411-12 (Perryman testifying that about 75 percent of CEO-trainees have no handgun experience when entering training). The court concludes that plaintiffs have failed to establish that off-duty weapons training to improve marksmanship skill above the qualification threshold required meets the OPM guidelines for a compensable training activity. Accord Dade County, 124 F.3d at 1386 .

This, conclusion is consistent with DOL standards as they have been applied by the United States Court of Appeals for the Eleventh Circuit and by the DOL Wage and Horn- Administrator (Administrator) when considering an analogous question: whether off-duty time spent by police officers in maintaining physical fitness levels above a minimum qualification requirement is compensable. Both the Eleventh Circuit and the Administrator found that it is not. Dade County, 124 F.3d at 1386 ; id. at 1385 (citing Opinion Letter of the Wage and Hour Administrator (June 1,1994) (1994 Opinion Letter)); accord Opinion Letter of the Wage and Hour Administrator (September 12, 1985) (“Time voluntarily spent by police and fire fighters to maintain their physical fitness is not considered working time, even though fitness is a job requirement.”).

Just as Customs requires its officers to maintain a minimum level of marksmanship, the Metro-Dade Police Department (MetroDade) required its officers to maintain “good physical fitness.” Dade County, 124 F.3d at 1382 . Initially, the plaintiffs in Dade County , like plaintiffs here, underwent proficiency training at an academy. Compare id. at 1382 , with, e.g., Tr. at 570-71 (Stuble), 412, 423-24 (Monistrol). Once in the field, however, only limited on-duty training was permitted, and it was primarily monitored through a qualification system much like the firearms proficiency testing in this case. Compare Dade, 124 F.3d at 1382 , with, e.g., Tr. at 153-54 (Bailey testifying that the on-duty time allotted for weapons practice was 3 days per year at qualification), 571-72 (Stuble, same). Supervisors in Dade County , like supervisors and firearms instructors here, encouraged officers to stay in shape, but never directed or required any officer to engage in any specific off-duty routine or training. Compare Dade County, 124 F.3d at 1382-83 , with, e.g., Tr. at 424-25 (Monistrol testifying that she was told all the time that she needed to practice to maintain her proficiency, but not told how often or for how long), 571, 573 (Stuble, same); 60 (Bailey testifying that he was told, “practice makes perfect”); Ex.1900, Tab 14 (Wood Dep.) at 32 (testifying that officers were generally encouraged to maintain proficiency).

In reversing the trial court’s decision in favor of the officers, the Eleventh Circuit relied on' opinions issued by the Administrator and applied the test for compensable *259 training promulgated by DOL, concluding that time spent by officers in off-duty physical fitness training was not “required or directly related to the [officers'] job.” Dade County, 124 F.3d at 1384 (citing 1994 Opinion Letter) (internal citation omitted). The Dade County court found that the officers were acting voluntarily when they engaged in their off-duty fitness regimes because supervisors required only that the officers pass periodic fitness tests. 49 Dade County, 124 F.3d at 1385 . As here, the officers did not establish that their employment would be adversely affected if they did not participate in the off-duty training, so long as they continued to pass their fitness tests. Id.; see also Chao v. Tradesmen Int’l, Inc., 310 F.3d 904, 909 (6th Cir.2002) (suggesting that even though an officer’s employment depends upon passing qualification tests, the existence of the tests is not a sufficient basis to convert off-duty training into a requirement). Finally, the Eleventh Circuit found that the officers’ training was not directly related to their employment because qualification exams required only that officers sustain the level of fitness established at training, not a “skill unique to their employment” as officers. Id. “The mere fact that fitness training must be undertaken off-duty in order to perform [their jobs] is insufficient to establish that such activity is directly related to the employee’s job.” Id. In light of the foregoing, the court concludes that plaintiffs have failed to carry their burden of proof that off-duty time spent training to improve weapons proficiency beyond the threshold qualification is compensable.

2. Studying at the Academy Does Not Constitute Compensable Overtime Work

Three plaintiffs at trial — Messrs. Bailey and Kruzel and Ms. Monistrol — claim compensation for off-duty time spent on activities related to training at the academies. See Tr. at 115, 118 (Bai

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