Indiana Code Title 8. Utilities and Transportation § 8-15-3-1

(1) The cost of construction, including bridges over or under other public roads and railroads.

(2) The cost of acquisition of all real property, rights-of-way, rights, easements, and interests acquired by the department for construction.

(3) The cost of demolishing or removing any building or structure on acquired real property, including the cost of acquiring any real property to which buildings or structures may be moved.

(4) The cost of diverting highways, interchanges of highways, and access roads to private property, including the cost of real property or easements.

(5) The cost of all machinery and equipment.

(6) The cost of traffic estimates and of engineering and legal expenses, plans, specifications, surveys, and estimates of costs and revenues.

(7) Other expenses that are necessary or incidental to the construction, reconstruction, or conversion of the tollway and the placing of the tollway in operation.

(8) Administrative expenses.

(9) Any obligation or expense incurred by the department for surveys, borings, preparation of plans and specifications, and other engineering services in connection with the construction of a tollway under this chapter.

(10) The repayment of a grant from a federal agency that the department itself is authorized to repay under section 19 of this chapter in connection with a tollway.

(11) The cost of conversion of a state highway to a tollway under IC 8-23-7-22.