; (B) includes any service that is a functional equivalent of the service described in subparagraph (A); and (C) does not include dial-up internet access service. (4) Eligible project costs The term eligible project costs means amounts substantially all of which are paid by, or for the account of, an obligor in connection with a project, including the cost of— (A) development phase activities, including planning, feasibility analysis, revenue forecasting, environmental review, historic preservation review, permitting, preliminary engineering and design work, and other preconstruction activities; (B) construction and deployment phase activities, including— (i) construction, reconstruction, rehabilitation, replacement, and acquisition of real property (including land relating to the project and improvements to land), equipment, instrumentation, networking capability, hardware and software, and digital network technology; (ii) environmental mitigation; and (iii) construction contingencies