The CDC includes in project costs only eligible items under 13 CFR 120.882 to 120.884: land and necessary improvements (valued at cost if bought less than 2 years before application, or at appraised fair market value if held 2 years or more), buildings and improvements including owned (not leased, not sale-oriented) solar installations; machinery and equipment with a useful life of at least 10 years, with transport and installation (and special moving of heavy or calibrated equipment); furniture and fixtures only if essential and minor; professional fees directly attributable to the project (not interim or TPL closing attorney fees); prior Applicant spending and short-term bridge debt of 3 years or less on those items; interim financing costs; and a contingency no greater than the SOP's share of construction costs, refunded as working capital only within the small residual allowed, otherwise reducing the debenture. Do-it-yourself construction or installation is allowed only if the Borrower is experienced and licensed, the cost does not exceed two unaffiliated bids or an independent estimate, and no profit is earned, all documented. Costs not directly attributable to or necessary for the project are not paid from 504 proceeds, and projects relocating a business with the prohibited job loss or located abroad are ineligible.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.