Which of the following fees are typically included in a municipality's capital expenses?

Municipalities often allocate capital expenses for significant projects and long-term investments aimed at improving public infrastructure and facilities. Among the expenses that are usually included in this category, fees associated with surveying, architecture, and engineering play a critical role. These fees are essential for planning, designing, and executing capital projects such as the construction or renovation of roads, bridges, and public buildings.

Surveyors provide the necessary land measurements and layouts, architects design the structures, and engineers ensure that all technical specifications and regulations are met. Together, these professionals contribute to the feasibility and success of capital projects, making their fees a fundamental aspect of the overall capital budget.

In contrast, legal fees, while important for various municipal operations, typically fall under operational rather than capital expenses, as they relate mainly to day-to-day legal needs rather than significant investments in infrastructure. Marketing fees are generally associated with promoting services or events and do not meet the criteria for capital expenses. Utility fees pertain to ongoing operational costs for services such as water, electricity, and gas, which are distinct from one-time capital project expenses.