41. Refinancing is particularly complex and Project teams should look to employ legal and financial advisors. The Department should be reimbursed for all reasonable costs that it incurs through the appointment of advisors. These would normally be added to the cost of the investor's advisors and netted off against the refinancing gain. As a consequence these costs should be carefully scrutinised to ensure that they are reasonable and were necessarily incurred in closure of the refinancing. The internal costs to the investor incurred during the refinancing would not normally be allowable. However, if the investor can demonstrate that the work undertaken would normally have been undertaken by external advisors then the costs incurred may exceptionally be allowed. It is also important that the Project secures a written undertaking from the investor that all reasonable advisor costs incurred by the MOD will be reimbursed if the refinancing does not proceed for whatever reason.