1. Purchase of new land and/or building
2. New construction or renovation
3. Purchase of machinery and equipment
4. Leasehold Improvements and furniture and fixtures
5. Certain soft costs related to the project.

a. Legal expenditures for zoning changes
b. title searches, insurance
c. recording fees
d. engineering and architectural fees
e. appraisal fees
f. environmental costs
g. interest and points on interim construction loan
h. impact and permit fees and utility hook-up fees

6. Contingency reserve of 10% of construction cost
7. All eligible project costs within nine months of application to SBA