Indiana Code Title 13. Environment § 13-11-2-44

(1) The cost of construction, modification, decommissioning, disposal, or acquisition of the facility or any part of the facility.

(2) Financing charges.

(3) Interest before and during construction and for a reasonable period after the construction as determined by the board of directors.

(4) The cost of funding reserves to secure the payment of principal and interest on bonds issued by the district.

(5) The cost of funding an operation and maintenance reserve fund.

(6) The cost of funding a major repair or replacement fund.

(7) Legal and underwriting expenses.

(8) Municipal bond insurance premiums.

(9) The cost of plans, specifications, surveys, and estimates of costs and revenues.

(10) Other expenses necessary or incidental to determining the feasibility or practicability of constructing the facility.

(11) Administrative expense.

(12) Other expenses necessary or incidental to the construction, modification, or acquisition of the facility, the financing of the construction, modification, or acquisition of the facility, and the placing of the facility in operation.