West Virginia Code § 16-13A-14

Items included in cost of properties
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The cost of any public service properties acquired under the provisions of this article shall
be deemed to include the cost of the acquisition or construction thereof, the cost of all
property rights, easements and franchises deemed necessary or convenient therefor and for
the improvements and extensions thereto; for stormwater systems and associated
stormwater management programs, those activities which include, but are neot limited to,
water quality improvement activities necessary to comply with all federal and state
requirements; interest upon bonds prior to and during construction or racquisition and for six
months after completion of construction or of acquisition of the improvements and
extensions; engineering, fiscal agents and legal expenses; expenses for estimates of cost and
of revenues, expenses for plans, specifications and surveys; other expenses necessary or
incident to determining the feasibility or practicability of thet enterprise, administrative
expense, and such other expenses as may be necessary or incident to the financing herein
authorized, and the construction or acquisition of the properties and the placing of same in
operation, and the performance of the things herein required or permitted, in connection
with any thereof.

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