Which item is NOT included when calculating the cost of an improvement project?

When calculating the cost of an improvement project, the primary goal is to determine the total investment needed for the improvements in question. Architect's plans typically represent design and planning expenditures, which are not directly linked to the construction or tangible improvements made to the property. Instead, the focus is usually on costs that directly contribute to the physical enhancement of the property, such as labor and materials.

Contractor's overhead and profit are essential components because they reflect the contractor's necessary expenses and profit margins associated with completing the project. Similarly, the attached deck, being a physical improvement, directly contributes to the overall value and utility of the property. Permit fees also play a crucial role as they are regulatory costs required to obtain legal permission for the improvements, thereby ensuring compliance with local regulations.

Emphasizing tangible and regulatory costs in the evaluation of a project provides a clearer picture of the actual financial commitment required, making the costs tied to steps like architect planning less relevant for this specific calculation.