An asset on hand is accruing costs in anticipation of its sale. The direct costs are investment into that asset, contributing to the Cost of Goods Sold. At the time of the sale, that accrued cost is applied to the sale proceeds, giving profit or loss.

So, legal costs that apply to the project are accrued costs. Legal costs that apply to the S Corp operationally (such as formation documents, licensing) are not part of the project.

Storage of site materials are part of the project's accrued cost. Storage of office records are not part of the project; they are operational expense.

Liability insurance for the project is direct, and accrued to the completion of the project. Insurance of the corporate vehicle or a business umbrella coverage is operational.

While it is common to allocate a portion of overhead to projects being worked on for internal purposes, they are not typically allocated for P&L purposes. For instance, I'm not sure what "mileage" means.

Officer's compensation as payroll, when not related to the project, would not be accrued into the project. Project labor that is direct, is accrued towards completion.

Meals for contractors could be project expense and the value would be reported on the contractor 1099-NEC. For instance, providing water and snacks on site to make a safer work environment. Taking GCs out to dinner to consult regarding potential properties to buy, refine bidding or project status I would put under business meal expense rules, not really project but relational, in other words. It also depends on how many projects are going at once. If there is only one, it is easier to define the direct costs.

What about fees, design drawings, permits? You might also check the web resources for understanding "soft costs" in construction. There likely are engineering fees, landscaper costs, site and construction permits, building department filing fees, architectural signoff, landfill costs, realtor commissions...