Improvements must be permanent in nature and clearly add to the market value of the MPDU. Normal owner maintenance, general repair work, and decorative items or work will not be included in the resale price or shared profit determination. The value of the improvement is based on documentation submitted by the MPDU owner, and is the total of the actual and reasonable costs of materials, professional fees, contractor's costs, and permit fees associated with furnishing and installing improvements. The Department of Housing and Community Affairs (DHCA) will not include reimbursement for the value of labor performed by the owner, or for the purchase of tools and equipment used by the owner to install the improvements. Additional information regarding credit limitations can be found at the link below.