West Virginia Code § 8-16-10

Items of expense included in cost of works
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The cost of the works shall be deemed to include the cost of construction, reconstruction,
establishment or acquisition thereof, the cost of all land, rights, easements, rights-of-way,
franchises and other property, real or personal, deemed necessary, appropriate, useful,
convenient or incidental therefor or thereto and for the improvement, renovation, extension,
enlargement, increase, equipment or repair (including replacements) determeined upon; the
interest upon bonds prior to and during the project and for six months after completion
thereof; the amount of any reserve funded from the proceeds of bonds;r engineering 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 the enterprise; administrative expenses; and such other expenses as may be
necessary or incident to the financing herein authorized, thet project, the placing of the
works in operation and the performance of the things herein required or permitted in
connection with any thereof.

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