[#25] Long-term escalation / high-containment upgrade contingency reserve to cover major physical redesign or relocation if required.

[#2, #3, #5, #7, #12, #15, #19, #21] Viewing/inspection panels, life-support hardware (filtration/pumps/chillers), water-quality monitoring setup, backup generator/UPS installation, initial sedation equipment, CCTV/machine-vision hardware, initial secure servers, and transport vehicle purchase allocated to equipment.

[#1] Dedicated tank construction, reinforced concrete/plinth, waterproofing, service galleries and lid mounts; primary structural work estimate.

[#20] One-time containment-breach contingency fund reserve for rapid-response equipment and temporary holding.

[#14] Behavioral testing apparatus and data acquisition systems (puzzle devices, RFID, force sensors, automated feeders) and initial lab setup.

[#21] Secure climate-controlled transport crates/vans purchase/setup (allocated under equipment but listed separately for audit).

[#13] Initial capture, transfer crates, quarantine tank space and initial acclimation/capture operations.

[#19] Secure servers and encrypted infrastructure initial purchase (auditable item included in equipment total as well).

[#18] Initial setup for front company/legal retainer and formation costs for cover story/compliance.

[#4] Initial seawater hookup/pumping setup chosen (Site-184 uses localized seawater per containment guidance); synthetic-mix option acknowledged but not capitalized here.

[#8, #9, #10] Salaries for 2 FTE aquarists + 1 diver/maintenance tech, 6 guards + 1 supervisor, 2 researchers + 1 lab tech (base wages only).

[#27] Miscellaneous contingency reserve (15% of direct annual operating budget) to cover unforeseen items, supply delays, specialty parts and overtime.

[#18, #26] Recurring legal, PR, compliance, front organization operations, and retained counsel to handle inquiries/FOI and maintain plausible cover.

[#24] Site-184 share of general overhead (utilities beyond enclosure, HR, payroll processing, shared infrastructure allocation).

[#11, #16] Feed and enrichment (daily feed, frozen/fresh/fomulated food) plus routine consumables (filter media, UV lamps, seals, cleaning chemicals).

[#5, #14, #15, #23] Sensors recalibration/spares, software licensing/analysis, CCTV storage/analysis, and environmental/local-ecology monitoring costs for research and behavioral monitoring.

[#17] Ongoing operation costs for effluent decontamination, chemical dosing, testing to meet bi-monthly inspection standards.

[#1, #3, #16] Routine structural and mechanical maintenance of tank, life-support redundancy parts, and scheduled service.

[#9] Ongoing training, specialized aquatic-anomaly protocol training, and overtime associated with security staff.

[#20] Regular rapid-response training, drills, sedative stock rotation, and emergency preparedness exercises.

[#12] Routine veterinary care, pharmaceuticals, emergency treatments and consumable supplies.

[#6] Continuous energy costs for pumps, chillers, lighting, and control systems (estimated consumption at site rates).

[#19] Maintenance, updates, backups, and cybersecurity for classified records and research data.

[#22] Budget for replacing lost animals, breeding management and associated consumables or holding tanks.

[#7] Fuel, maintenance and periodic testing costs for backup generator/UPS and emergency pumping systems.

[#21] Operating, maintenance and fuel for transport vehicles and secure shipment logistics.