See TVA v. 6.09 Acres , 140 F. Supp. 3d at 1247-48 (“all projected direct and indirect costs of maintenance and sale, including development and marketing”); 47.3096 Acres , 583 F.2d at 272 (“expense of clearing and improving the land, surveying and dividing it into lots, advertising and selling, holding it, and paying taxes and interest until all lots are sold”); United States v. 100 Acres of Land , 468 F.2d 1261, 1266 (9th Cir. 1972) (“selling and advertising expenses, engineering and development costs, overhead costs, taxes, buyers’ anticipated profits, and for acreage loss for streets, etc.”); Section 4.4.3.5 (Entrepreneurial Incentive and Entrepreneurial Profit).