2011 Utah Code
Title 19 Environmental Quality Code
Chapter 9 Hazardous Waste Facilities Management Act
Section 111 Cost of acquisition or improvement of facility.

19-9-111. Cost of acquisition or improvement of facility.
The cost of acquisition or improvement of any facility shall be considered to include:
(1) the actual cost of land acquisition and improvements to the land; and
(2) the actual cost of construction, alteration, or remodeling of a facility, including maintenance and the cost of equipping it; the cost of architectural and engineering fees; the cost of legal and accounting fees incurred incident to issuance of such obligations; the cost of fees for financial advisors and printing; and the interest on such obligations for a reasonable period of time.