In Wyodak Res. Dev. Corp. v. State Bd. of Equalization, 9 P3d. 987 (Wyo. 2000), the mining company had to move a state highway in order to mine the coal beneath it. The Court affirmed the State Board of Equalization (SBOE) and said the costs of doing so were ". . . direct costs because they were or will be incurred as a condition of mining the specific coal under and around the right-of-way. Wyodak moved the highway so that it could mine the coal." Wyodak, 9 P.3d at 991.