In this chapter, (1) 'building' or 'facility' means a permanent improvement constructed by the department; the term (A) includes, but is not limited to, (i) schools, office buildings, and court buildings; (ii) other buildings which the commissioner determines are designed for substantial public use; (iii) boats and vessels of the marine highway system; (iv) transportation facilities which accommodate traveling passengers; (B) excludes other transportation facilities; (2) 'construction cost' is that cost expended for the actual construction of the facility, exclusive of the costs of land acquisition, site investigation, design services, administrative costs, equipment purchases, and any other costs not specifically incurred within the construction contract or contracts awarded for the construction of the facility.
Alaska Legal Code