Indiana Code Title 36. Local Government § 36-9-23-11

(1) the cost of acquiring or constructing the sewage works;

(2) the cost of all property, easements, franchises, and other rights considered necessary or convenient for the works;

(3) interest on bonds before and during the construction or acquisition, and for a period not exceeding twenty-four (24) months after completion of the construction or acquisition;

(4) engineering expenses, including expenses for plans, specifications, and surveys;

(5) legal expenses;

(6) expenses for estimates of cost and of revenues;

(7) administrative expenses;  and

(8) other expenses necessary or incidental to: