The provisions of Government Code section 7262 section 7262 are expanded upon in title 25, section 6090 of the California Code of Regulations (Regulations section 6090). Subdivisions (a) and (b) of Regulations section 6090 provide for reimbursement of "moving and related expenses" as follows: "(a) ...The moving and related expenses for which claims may be filed shall include: "(1) Transportation of persons and property not to exceed a distance of 50 miles from the site from which displaced, except where relocation beyond such distance of 50 miles is justified; "(2) Packing, crating, unpacking and uncrating personal property; "(3) Such storage of personal property, for a period generally not to exceed 12 months, as determined by the public entity to be necessary in connection with relocation; "(4) Insurance of personal property while in storage or transit; and "(5) The reasonable replacement value of property lost, stolen or damaged (not through the fault or negligence of the displaced person, his agent, or employee) in the process of moving, where insurance covering such loss, theft or damage is not reasonably available. "(6) The cost of disconnecting, dismantling, removing, reassembling, reconnecting and reinstalling machinery, equipment or other personal property (including goods and inventory kept for sale) not acquired by the public entity, including connection charges imposed by public utilities for starting utility service. "(b) ... In addition to those compensable expenses set forth in subsection (a) of this section, a displaced business concern or farm operation may file a claim for the following moving and related expenses: "(1) The cost, directly related to displacement of modifying the machinery, equipment, or other personal property to adapt it to the replacement location or to utilities available at the replacement location or modifying the power supply. "(2) Claims for payment under this subsection shall be subject to the following limitations: "(A) Reimbursable costs shall be reasonable in amount. "(B) The cost could not be avoided or substantially reduced at an alternate available and suitable site to which the business was referred. "(3) The cost of any license, permit or certification required by a displaced business concern to the extent such cost is necessary to the reestablishment of its operation at a new location. "(4) The reasonable cost of any professional services (including but not limited to, architects', attorneys' or engineers' fees, or consultants' charges) necessary for planning the move of personal property, moving the personal property, or installation of relocated personal property at the replacement site. "(5) Where an item of personal property which is used in connection with any business or farm operation is not moved but is replaced with a comparable item, reimbursement in an amount not to exceed (1) the replacement cost, minus any net proceeds received from its sale, or (2) the estimated cost of moving, whichever is less." Subdivision (i)(1) of Regulations section 6090 provides for limited reimbursement (capped at $ 10,000) of "reestablishment expenses," as follows: "(1) ... In addition to moving expense payments, a farm, nonprofit organization or small business of not more than 500 employees, shall be entitled to actual and reasonable reestablishment expenses, not to exceed $ 10,000.00. Reestablishment expenses shall be only those expenses that are reasonable and necessary and include, but are not limited to: "(A) Repairs or improvements to the replacement property as required by Federal, State or local law, code or ordinance. "(B) Modifications to the replacement property to accommodate the business operation or make replacement structures suitable for conducting the business. "(C) Construction and installation costs for exterior signing to advertise the business. "(D) Provision of utilities from right-of-way to improvements on the replacement site. "(E) Redecoration or replacement of soiled or worn surfaces at the replacement site, such as paint, panelling or carpeting. "(F) Licenses, fees and permits when not paid as part of moving expenses. "(G) Feasibility surveys, soil testing and marketing studies. "(H) Advertisement of replacement location. "(I) Professional services in connection with the purchase or lease of a replacement site. "(J) Estimated increased costs of operation during the first 2 years at the replacement site for such items as: "1. Lease or rental charges, "2. Personal or real property taxes, "3. Insurance premiums, and "4. Utility charges, excluding impact fees. "(K) Impact fees or one-time assessments for anticipated heavy usage. "(L) Other items essential to the reestablishment of the business." Subdivision (i)(2) of Regulations section 6090 identifies a "nonexclusive" list of reestablishment expenses for which reimbursement is not available, as follows: "(2) Ineligible expenses. The following is a nonexclusive listing of reestablishment expenditures not considered to be reasonable, necessary, or otherwise eligible: "(A) Purchase of capital assets, such as, office furniture, filing cabinets, machinery, or trade fixtures. "(B) Purchase of manufacturing materials, production supplies, product inventory, or other items used in the normal course of the business operation. "(C) Interior or exterior refurbishments at the replacement site which are for aesthetic purposes, except as provided in paragraph (i)(1)(E) of this section. "(D) Interest on money borrowed to make the move or purchase the replacement property. "(E) Payment to a part-time business in the home which does not contribute materially to the household income."