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.