California Code, Water Code - WAT § 6302

(a) The cost of all labor and materials entering into the construction of the dam and appurtenant works or reservoir   1

(b) The cost of preliminary investigations and surveys.

(c) The cost of the construction plant properly chargeable to the cost of the dam or reservoir.

(d) The labor costs of the owner for preparing environmental documentation to meet the requirements of the California Environmental Quality Act (Division 13 (commencing with Section 21000) of the Public Resources Code).

(e) Any and all other items entering directly into the cost of the dam or reservoir.