There are no descriptions for levels of difficults of jumps, split twists, or pairs throws. A jumps that is more than X.75 rotated is called a X+1 revolution jump, and each X+1-revolution jump has a fixed point value. Steps or difficult entrances can increase the GOE, if the jump is at least a +2 to start, and they can increase the transitions PCS. (I think this is wrong, and that difficult entrances should be called either a higher level or be called and given a bonus, regardless of execution.) A delay in the air or a change of position (Tano arm, for example) can increase a base jump to a +1.
The levels of difficult for all spins, spirals, lifts, and footwork sequences are described in detail on the ISU site:
Singles
Pairs
Dance OD/FD
These are .pdf files, and there's no way to cut and paste; everything has to be retyped.
From a separate post on the board (with Cohen references edited out), the requirements for Spiral Sequences are:
"According to the level two guidelines, a spin must have three of four features: Sequence incorporates three or more spiral positions, one difficult variations [sic] of position, spirals are skating [sic] forward and back, and use of both edges.
Level three requires five features, including free leg in a total split position either sideway [sic] or forward, but holding with one arm, and unsupported spiral position with the free leg either sideways or forward."
Callers call the level, where levels are assigned, and judges enter the GOE.
According to the GOE documentation, a fall on a spin
a. In any phase except during the entrance of a spin, GOE is -3 off start value (of 0 or +1)
b. During the entrance, the spin gets 0 points.
Here's the link:
http://www.isu.org/vsite/vfile/page/fileurl/0,11040,4844-152083-169299-64126-0-file,00.pdf
The full list of ISU documents is located at:
http://www.isu.org/vsite/vnavsite/page/directory/0,10853,4844-152055-169271-nav-list,00.html