Which of the following expenses may not be included in "soft costs" coverage?

Soft costs in the context of insurance typically refer to expenses that are not directly related to physical construction but are necessary for the completion of a project. These can include a range of costs that support the construction process, such as legal and accounting fees, advertising and promotional expenses, and permit fees.

Direct construction labor costs, however, are categorized as hard costs because they represent direct expenses associated with the construction of a building or structure. Hard costs usually account for physical materials and labor that go into the actual building process, distinguishing them from soft costs which are more ancillary in nature.

Therefore, direct construction labor costs do not qualify for coverage under "soft costs" because they are not supportive expenses but rather fundamental to the physical construction itself. This distinction is essential for understanding how project costs are categorized in insurance terms.