Eligible investment means demolition, construction, restoration, alteration, renovation, or improvement of buildings or site improvements on eligible property and the addition of machinery, equipment and fixtures to eligible property. These activities must occur after the date that eligible activities on the property have begun pursuant to a brownfield plan and after a preapproval letter has been issued. Certain "soft" costs, such as legal, engineering, and architectural expenses, are considered eligible investment if they are directly related to the demolition, construction, restoration, alteration, renovation, or improvement of buildings or site improvements on eligible property and the addition of machinery, equipment and fixtures to eligible property. Environmental response activities (e.g. baseline environmental assessment activities, due care plans, and remediation costs) are not eligible investments. Reimbursed costs and the costs associated with the purchase of land are not eligible investments.