Sec. 501.152.  DEFINITION OF COST WITH RESPECT TO PROJECT.  In this subtitle, "cost," with respect to a project, means the cost of the acquisition, cleanup, construction, reconstruction, improvement, or expansion of a project, including:
(1)  the cost of acquiring all land, rights-of-way, property rights, easements, and interests;
(2)  the cost of all machinery and equipment;
(3)  financing charges;
(4)  the cost of inventory, raw materials, and other supplies;
(5)  research and development costs;
(6)  interest accruing before and during construction and until the first anniversary of the date the construction is completed, regardless of whether capitalized;
(7)  necessary reserve funds;
(8)  the cost of estimates, including estimates of cost and revenue;
(9)  the cost of engineering or legal services;
(10)  the cost of plans, specifications, or surveys;
(11)  other expenses necessary or incident to determining the feasibility and practicability of acquiring, cleaning, constructing, reconstructing, improving, and expanding the project;
(12)  administrative expenses; and
(13)  other expenditures necessary or incident to:
(A)  acquiring, cleaning, constructing, reconstructing, improving, and expanding the project;
(B)  placing the project in operation; and
(C)  financing or refinancing the project, including refunding any outstanding obligations, mortgages, or advances issued, made, or given by a person for a cost described by this section.
Added by Acts 2007, 80th Leg., R.S., Ch. 885 (H.B. 2278), Sec. 3.01, eff. April 1, 2009.