Indiana Code Title 13. Environment § 13-11-2-45

(1) The cost of acquisition or construction of the works.

(2) The cost of all property, rights, easements, and franchises that are necessary or convenient.

(3) Interest upon bonds before and during construction or acquisition and for a period not exceeding twenty-four (24) months after completion of construction or acquisition of the improvements last mentioned.

(4) Engineering and legal expenses, expenses for estimates of cost and of revenues, and expenses for plans, specifications, and surveys.

(5) Other expenses necessary or incident to determining the feasibility or practicability of the enterprise, administrative expenses, and other expenses necessary or incident to the financing and construction or acquisition of the works, placing the works in operation, and the performance of the thing required or permitted by this chapter in connection with the works.