Which one of the following types of costs should not be included in the cost of a building?

A) costs of remodeling and reconditioning
B) excavation costs
C) unanticipated costs resulting from the condition of the land
D) unanticipated construction costs, such as strike or fire losses

Unanticipated construction costs, such as strike or fire losses, are not expected and therefore cannot be included in the initial cost of the building. The other options, costs of remodeling and reconditioning, excavation costs, and unanticipated costs resulting from the condition of the land, are all anticipated costs that would be factored into the total cost of the building.