Question juridique clé
Whether the costs of preparing a tender/specification for engineering work may be allocated to one development cost perimeter.
Solution extraite
Yes. Such tendering costs are part of the construction costs for the development facilities and should be allocated to the development costs; because the specification related to all development works, the amount can be distributed across all development cost perimeters.
Motifs extraits
Under §169 PBG in conjunction with §14 QPV, tendering costs for the award of construction work are part of the construction costs of the development facilities. §15 QPV does not support treating project-planning and realization-related engineering work as procedural costs; only costs up to land-register completion and surveying qualify. Since the specification covered all development works, allocating the cost across all perimeters is logical and feasible.