In addition to the cost of the facility itself, section 3(g) allows the cost of site, design, management and inspection, construction, and commissioning to be paid by a purchase transfer, and also purchases of associated furniture, fixtures, and equipment necessary to furnish the Federal facility for initial occupancy.
Note that pursuant to section 3(g), the following costs cannot be covered by the revolving fund: items acquired for resale in the ordinary course of operations, consumable goods such as operating materials and supplies, normal maintenance and repair of real property, salaries and other operating expenses of agencies, grants to non-Federal entities, tax incentives, Federal credit assistance provided to non-Federal entities, and capital leases pursuant to which title does not automatically pass to the Government.