Indiana Code Title 5. State and Local Administration § 5-23-2-5

(1) The cost of acquisition and construction of any public facility or any modification, improvement, or extension of that facility.

(2) Any cost incident to the acquisition of any necessary property, easement, or right-of-way.

(3) Engineering or architectural fees, legal fees, and fiscal agents' and financial advisers' fees.

(4) Any cost incurred for preliminary planning to determine the economic or engineering feasibility of a proposed public-private agreement.

(5) Costs of economic investigations and studies, surveys, preparation of designs, plans, working drawings, specifications, the inspection and supervision of the construction of any public facility, and any other cost incurred by the governmental body.