[#1, #2] Reinforced 40×40×10 m saltwater tank construction and room-level acoustic/vibration isolation (tank shell, corosion-resistant liner, access hatches, service galleries, floating slab/isolation, anechoic room finishes). Estimate covers mid-range construction and specialized acoustic decoupling.

[#3, #4, #5, #6, #7, #8, #9, #10, #16, #23] Aggregate one-time purchases: life-support & recirculation pumps/filters (incl. installation), high-throughput algal remediation hardware (UV/ozone/skimmers, booms), closed-loop seawater storage & salt-mix equipment, redundancy-grade generators/UPS, environmental sensors, hydrophones/audio interfaces, ROVs + diver gear, initial PPE sets, CCTV/access hardware, and capture/field equipment.

[#21] Contingency reserve held for a major external algal-bloom remediation / environmental cleanup and initial compensation to affected stakeholders (kept as an on-hand fund; mid-range value).

[#27] One-time reserve for safe organism removal, tank disposal/cleaning, and initial long-term environmental monitoring if decommissioning is required.

[#11, #14, #15] Annual fully-burdened wages for aquarists/marine-mammal caretakers (3 FTEs), research staff time allocation (Drs. Amberly & Watson + limited research support included), and on-site security staffing.

[#5, #23] Seawater make-up logistics and supplies (storage/salt production/transport) and maintenance/ready-response costs for capture/field operations (maintaining a ready-response capture team / vessel availability).

[#26] Annual insurance premiums or internal reserves to cover property, personnel injury, and environmental claims.

[#4, #10, #13, #25] Consumables including algal-treatment consumables/chemicals, recurring PPE replacement and hygiene, animal feed (lettuce + supplements), and enrichment materials.

[#22] Baseline legal, regulatory compliance, permits, and cover-story / PR readiness budget.

[#19] Weekly cleaning labor (robot-assisted and occasional human work), consumables, filter/sludge disposal, and hazardous-waste handling.

[#17] Therapy, neurologic evaluations, sick-leave coverage, and productivity impacts for staff exposed to SCP-327's effects.

[#3] Annual spare parts, pump/pipeline maintenance, filter replacements, and redundancy testing for high-capacity life-support and recirculation systems.

[#28] Administrative costs: procurement, recordkeeping, travel, and related overhead.

[#12] Routine veterinary care: health checks, medications, imaging, specialized diets and supplements (major emergencies handled as scenarios).

[#7, #8, #14, #16] Ongoing sensor calibration/replacement, data storage/processing, research materials/support for language study and transcription/analysis, and IT/storage maintenance for CCTV/logs.

[#9] Operation, maintenance, and periodic replacement of remote cleaning/inspection robotics and associated service contracts.

[#20] Treatment, neutralization, and regulatory-compliant disposal of effluent, sludge, and biomass.

[#6] Generator fuel, testing, UPS maintenance, and fuel storage upkeep.

[#24] Annual SOP upkeep, drills, and cross-training with environmental agencies.

[#18] Baseline and periodic neurocognitive testing, audiology, and occupational exposure tracking.