Illinois Code § 70 ILCS 508/10.20

Costs incurred in connection with the development,
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construction,
acquisition, or improvement of a project. "Costs incurred in connection with
the development, construction, acquisition, or improvement of a project" means
the following: the cost of
purchase and construction of all lands and related improvements, together with
the equipment and other property, rights, easements, and franchises
acquired that are deemed necessary for the construction; financing
charges; interest costs with respect to revenue bonds, notes, and other
evidences of
indebtedness of the Authority prior to and during construction and for a
period of 36 months thereafter; engineering and legal expenses; the
costs of
plans, specifications, surveys, and estimates of costs and other expenses
necessary or incident to determining the feasibility or practicability of
any project, together with such other expenses as may be necessary or
incident to the financing, insuring, acquisition, and construction of a
specific project and the placing of the project in operation.

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