Neb. Rev. Stat. §§ 79-1806
Cost as applied to a project or any portion thereof financed under the Nebraska Elementary and Secondary School Finance Authority Act means all or any part of the cost of any capital expenditure by an elementary or secondary school, including, but not limited to, construction and acquisition of all land, buildings, or structures, including the cost of machinery and equipment; finance charges; interest prior to, during, and after completion of such construction for a reasonable period as determined by the authority; reserves for principal and interest; extensions, enlargements, additions, replacements, renovations, and improvements; engineering, financial, and legal services; plans, specifications, studies, surveys, estimates of cost of revenue, administrative expenses, expenses necessary or incidental to determining the feasibility or practicability of constructing the project; and such other expenses as the authority determines may be necessary or incidental to the construction and acquisition of the project, the financing of such construction and acquisition, and the placing of the project in operation.
Neb. Rev. Stat. §§ 79-1806