According to the GSA website the following are excluded from the cost cap calculations
Driver salaries
Compensation for the three highest-paid staff members
Travel expenses
Marketing expenditures
Property and legal costs
Entry and license fees
Activities unrelated to F1 or road cars
Parental and sick leave payments
Employee bonuses and staff medical benefits
.
However, with, for example, most staff salaries being within it and bonuses excluded, transportation being within in but travel excluded, you can bet the lawyers and accountants are as much at the top of their game as the designers are, arguing the case to exclude as much as possible. (See the RB overspend on sandwiches in 2021…)