Financial assistance may be used for: Loans or grants for project development costs including, but not limited to: The acquisition of: Land; Structures; Equipment; or Furnishings which are or will be a part of a project; Construction; Reconstruction; Rehabilitation; Reasonable fees, as determined by the Program, for: Architectural services; Engineering services; Legal services; or Other special services acceptable to the Program; Special studies such as: Market and feasibility studies; Property appraisals; Test borings; Flood plain studies; Critical area or wetland assessments; and Other studies acceptable to the Department; Site preparation; Environmental audits; Essential operating costs, which are related to an activity necessary to the operation of a project, including: Working capital; Occupancy expenses, such as taxes, rent, tenant buildup of leased space, and inventory; Development costs; and Business expenses; Acquisition of machinery and equipment necessary to the operation of an enterprise; Indemnity and surety bonds; Premiums for hazard, liability, title, and mortgage insurance; Necessary fees, licenses, and permits related to construction, project review, and approval; Necessary studies, surveys, plans, and specifications; Payment and performance bonds; Relocation expenses; and Other necessary costs and fees acceptable to the Department; Assurances, guarantees, or any other form of credit enhancement; Reduction in the principal obligation of or rate of interest payable on a loan or portion of a loan; Prepayment of interest on a subordinate or superior loan or portion of a loan; or Fees charged by the Department. Financial assistance may not be made available for any of the following businesses as a principal use of a project: Adult bookstore, adult video shop, or other adult entertainment facility; Check cashing facility; Gambling facility; Gun shop; Liquor store; Massage parlor; Pawn shop; Tanning salon; or Tattoo parlor. Financial assistance may not be made available for the furtherance of sectarian religious instruction, or in connection with the design, acquisition, or construction of any building used or to be used as a place of sectarian religious worship or instruction, or in connection with any program or department of divinity for any religious denomination, including but not limited to religious services, religious instruction, or other activities that have an explicitly religious content. A project is not eligible for financial assistance under the Program if all or any part of the project includes these activities.