Calculation of the county facilities payment may not include any of the following:

1. (a) Purchase of land and buildings.
2. (b) Construction and construction services.
3. (c) Maintenance of parking for the general public whose responsibility is not transferred and that may also be used by the courts or jurors.
4. (d) Depreciation of court facilities.
5. (e) Costs associated with court facilities or a portion of the facilities that is not transferred to the state or that remains a county responsibility.
6. (f) A capital project that alters the facilities’ function or capacity.
7. (g) Any county payments resulting from bonded indebtedness and not normally a cost of building operation.
8. (h) A special improvement.