actual costs profit,(f)the purchase of equipment,(g)the cost of roads, railways, clearings or other essential works undertaken and carried on solely in the construction of such development or works and not independently profitable, and(h)such other expenditures as are necessary and inherent items of construction,but does not in any case include(i)promotion expenses,(j)the cost of underwriting, selling or disposing of stocks and bonds, or(k)head office and other expenditures relating to general administration exercised at some distance from the development or works which are not necessary and inherent parts of the construction expenditures; (coût réel)