a) Construction or improvement costs of immovable assets, including investments in internal passive cabling or structured data network cabling and, where necessary, the ancillary part of the passive network located outside the building on private property;
b) Expenses related to the purchase or lease-purchase of machinery and equipment up to the market value of the asset;
c) General costs associated with the above-mentioned expenses, such as fees for architects, engineers and consultants, advisory services related to environmental and economic sustainability, sustainable energy, energy efficiency, and renewable energy production and use, including feasibility studies. Feasibility studies may remain eligible even if no investment is ultimately carried out based on their conclusions;
d) Costs related to the acquisition, development or use of software, cloud computing solutions and similar technologies, as well as patents, licenses, copyrights and trademarks;
e) Expenses related to non-productive investments associated with environmental and climate objectives;
f) Irrigation costs;
g) In the case of investments aimed at restoring agricultural production potential affected by natural disasters, adverse climatic events comparable to natural disasters, animal diseases, plant pests or protected animals, eligible costs may include expenses incurred to restore agricultural production potential to the level existing before the occurrence of those events;
h) In the case of investments aimed at preventing damage caused by natural disasters, adverse climatic events comparable to natural disasters, animal diseases, plant pests or protected animals, eligible costs may include expenses related to specific preventive actions.