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21 <br /> SECTION IV <br />LAND IMPROVEMENT INDIRECT <br />COSTS <br /> <br /> <br /> <br />Related Bristol at 3600 South Bristol Street September 27, 2023 <br />Land Residual Value Study Report <br /> <br />www.FinanceDTA.com <br />These DIFs are summarized below by product type. <br />Table 22: D IF Summary by Product and Phase <br />DIFs Phase 1 Phase 2 Phase 3 Total <br />Apartment $73,609,896 $24,709,653 $17,925,866 $116,245,415 <br />Commercial $4,086,912 $1,927,749 $2,983,120 $8,997,782 <br />Hotel $10,150 $0 $0 $10,150 <br />Congregate $5,346 $0 $0 $5,346 <br />Amenity $42,693 $4,649 $46,334 $93,676 <br />Total DIFs $77,754,997 $26,642,051 $20,955,320 $125,352,369 <br />The DIFs do not include any potential DIF credits. We believe there may be credits, but they <br />will be negotiated as part of the DA. <br />G Bonds <br />The City will require that the Developer provide Subdivision Agreements to ensure the <br />completion of certain improvements. The typical method to guarantee the completion of <br />improvements is to provide a subdivision completion bond. The subdivision bond costs for <br />each phase of the Project are presented below. <br />Table 23 : Subdivision Bond Costs <br />Bonds Phase 1 Phase 2 Phase 3 Total <br />Apartment $185,578 $68,502 $61,252 $315,332 <br />Commercial $6,665 $0 $0 $6,665 <br />Hotel $5,340 $0 $0 $5,340 <br />Congregate $4,790 $0 $0 $4,790 <br />Amenity $44,868 $1,586 $87,767 $134,221 <br />Backbone $26,825 $0 $0 $26,825 <br />Total Bonds $274,066 $70,088 $149,018 $493,172 <br />H Mitigation Allowance <br />In most cases, retail leases are less than 10 years (although some offer tenant extension), <br />and this should allow the owner to coordinate tenant move-outs in accordance with <br />construction phasing. If there are existing tenant leases that could impact construction <br />timing, the owner may incur lease termination costs to entice existing tenants to abandon <br />their existing locations. We have included a $1.0 million allowance for the termination of <br />existing lease obligations. <br />Exhibit 10 <br />  <br />  <br />City Council 22 – 506 9/17/2024