What is a non-countable expense when assessing substantial damage repairs?

When assessing substantial damage repairs, a non-countable expense refers to costs that do not contribute to the repair of the structure and are not necessary to bring the building to code or its pre-damage condition. In this context, purchasing new furniture is categorized as a non-countable expense. Furniture is considered personal property and does not contribute to the structural integrity or safety of the building.

In contrast, replacing old wiring to meet code, replacing kitchen cabinets, and installing new flooring are all directly related to improving or restoring the building itself, thereby contributing to its value and safety. These expenses are necessary for compliance with building codes and for the overall repair of the structure, making them countable in the assessment of substantial damage repairs. This distinction is crucial for understanding how to analyze costs related to flooding and damage under the NFIP guidelines.