22. The following are excluded from the “estimated cost of the work” or the “actual cost of the work”:(1) the fees or expenditures of the firms engaged for the project;
(2) the cost of other work for which the preparation of the plans and specifications and the supervision of construction work were entrusted to other firms or to the client’s staff;
(3) the cost of acquiring immovables;
(4) the cost of demolishing buildings, except if included in the construction contract;
(5) the cost of borings, tests, analyses, checking and supervision of materials;
(6) the cost of moving public utilities carried out by their respective owners;
(7) expenses resulting from errors or omissions by the firm;
(8) the cost of works of art.