| (a) "Construction costs" is defined as "Construction
of new buildings or renovation of existing buildings (including the
installation of fixed equipment, but excluding the cost of land acquisition
and off-site improvements)." New construction, or activities that
would change the "footprint" of an existing facility (e.g., relocation
of existing exterior walls, roofs, or floors, attachment of fire escapes)
is considered an allowable construction cost.
(b) The construction of shell space is not allowable
as a construction activity since shell space does not provide usable
space for research activities.
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