The ones I listed are on the ship’s dime (covered by the day rate): marine (capt/OIM, mates, DPOs, unlicensed), engineering (inclusive of all vessel and drilling maintenance), subsea engineers, drilling dept, deck/crane dept, warehouse/parts logistics, repair parts and inventory, catering contract and food. I worked on one that included the ROV crew but that is atypical.
On the oil companies dime (ergo not part of day rate) are fuel, supply boats, helicopters, other people and subcontractors like cement, mud log, casing, geology, directional, wireline, well engineers, and usually ROV.