I consider it to be in the Miscellaneous category, along with things like door knobs, mini-blinds, cabinet pulls, switch plates, etc... 

What about kitchen cabinets?

The supplies are there but the house still need things such as kitchen cabinets, floor tiles, and door knobs throughout as well as re-bricking around the bottom of house. 

When people say full rehab it might mean new electrical, plumbing from the street to the alley, all new sheetrock, cabinets, moving walls, insulation, foundation, roof, flooring, appliances, doors, tubs, trim, and a few other things.

I know a reasonable foundation guy and cabinet maker if needed. 

have seen 3 older homes with stackables in the kitchen. a real eyesore if you dont conceal them in some kind of cabinet

So all in all, we have spent $64k on unplanned costs and spent a total of about $100k on renovations since buying it, And still need to get new cabinets in the kitchen and finish the second bathroom (still down to studs).

The ceilings are short so the paint and upper cabinets accentuated this and made the space feel more cramped than it had to feel.

I have often just sanded and painted the old cabinets. 

we only need to replace half of the upstairs carpet" or "just the three kitchen cabinets that were damaged, we'll leave the other 30yr old ones in place".