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.