(a) "Construction costs" is defined as "Construction of new buildings or renovation of existing buildings (including the installation of fixed equipment, but excluding the cost of land acquisition and off-site improvements)." New construction, or activities that would change the "footprint" of an existing facility (e.g., relocation of existing exterior walls, roofs, or floors, attachment of fire escapes) is considered an allowable construction cost.     
      (b) The construction of shell space is not allowable as a construction activity since shell space does not provide usable space for research activities.     
     Source Note:        The provisions of this §190.36 adopted to be effective February 4, 2016, 41 TexReg 776; amended to be effective July 14, 2022, 47 TexReg 3971