(a) costs incurred to develop the landfill gas management system if it is not fully implemented in accordance with plans and reports approved by the department;

(b) costs for operating and maintaining the landfill gas management system;

(c) costs associated with design and construction of electrical or gas line transmission systems and costs associated with the marketing and sale of the processed landfill gas or electrical energy derived from the landfill gas;

(d) costs incurred before April 1, 1993;

(e) costs for purchasing air emissions credits;

(f) any portion of the costs for which Federal, State or other specific assistance has been or will be received;

(g) costs incurred if the department determines that the landfill closure site is a classification 1 or classification 2 site in the Registry of Inactive Hazardous Waste Disposal Sites;

(h) costs which have previously been reimbursed under Subpart 369-6 Nonhazardous Municipal Landfill Closure Projects of this Part; and

(i) unnecessary or unreasonable costs as determined by the department.