Work this against your budget schedule of values, not against a description of the project. Developers consistently underestimate eligible basis because they screen on the phrase “clean energy” rather than on line items — and the statutory categories reach most of your mechanical, envelope, and electrical scope. Keyed by CSI division across eight hard-cost categories, plus the soft-cost list where developers leave the most money on the table: a properly documented allocation can add ten to twenty percent to eligible basis, but it has to be set up before the costs are incurred. Includes the two boundary rules, what is not eligible, and a tally sheet to carry into stack modeling.
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