(1) new construction, renovation or leasehold improvements;

(2) the purchase or leasing of machinery and equipment;

(3) land acquisition;

(4) working capital; and

(5) related ancillary costs including, without limitation, reasonable legal expenses, appraisal costs, brokerage commissions, interest costs, survey expenses, architectural and engineering fees, site preparation and relocation expenses.

(1) expenses incurred prior to application for program assistance;

(2) payment of tax or employee benefit arrearages;

(3) the construction or renovation of residential facilities;

(4) businesses providing legal, medical or nursing services;

(5) newspaper, broadcasting or other news media businesses, provided however, that financing for production facilities, including but not limited to, sound and recording studios and printing plants shall not be considered ineligible costs hereunder; and

(6) debt refinancing, provided that the provision by ESD of permanent financing to replace construction financing for an otherwise eligible project shall not be considered debt refinancing.