A client has 'built' a bike trail in the grounds of their hotel, for use by their guests. This has involved planning costs, materials, labour, hire of equipment and so on, to transform existing fields and woodland into the bike trail. In due course it will need to be maintained, as the surfaces will need to be replenished, signage repainted, borders built up and so on, but it will be a permanent installation.
Do the the initial costs qualify for CAs? If so, is this a 'works' that would be P & M, and qualify for AIA, or is this SBA?