(a) All costs directly attributable to making a capital asset available to the lessee are eligible for capital assistance, including, but not limited to--
(1) Finance charges, including interest;
(2) Ancillary costs such as delivery and installation charges; and
(3) Maintenance costs.
(b) Any asset leased under this part must be eligible for capital assistance under a traditional purchase or construction grant. [61 FR 25090, May 17, 1996]