Essien.

name
used as
plant assite
held definitely
future plant site owner occupiedproperty

LAND Account CONSIDERED AS INVESTMENT

held por currently unditermindwethhhr
long term capital appreciation
net cost COST OF LAND
ofdemolishing old bldg is changed to

LAND ACCOUNT CONSIDERED AS INVENTORY

held for current sale current inventory

II.IE m
landimprov subject to depreciation
permanent improvement

tIEII3
Charged to LAND IMPROVEMENTS
depreciable land improvements

m mm.EE
SPECIAL ASSET MENTS partof cost of land
taxespaid by land owner cost of
public improvements
REAL PROPERTY TAX outright expense
in
RPT assumed by buyer until Date of Acquisition captained coat
g land
After DOA treated as
expires

Burns Account
Simmons PAVEMENTS Panumnior Driveways

if partof blueprint BULDING Account

j.FI jjfj
occasion no connection to construction LAND Improvement
if for

CLAIMS FOR DAMAGES

Ianuis charged to Burdine account

If no insurance payment for damages am EXPENSED

 I
immovable attached to the Account
building Bmedina

movable charged to Furniture Fixtures DEPRECATED useful life

00

VENTILATION L la Anna EVADE

installed during construction Account
ft Burubina

otherwise Burana improvements Depreciated our useful life

whichever is shorter
or
remaining life

HLIPMNE INTERPRETATIONS COMMITTEE PIC

LAND 93mn in a punch gnae ws FAIRVALUE

If old bldg is usable Fu allocation to LAND BLDG

If old
bldg is unusable single cost allocated to hap oney

OLD BLDG DEMOUNTED IMMEDIATELY For construction of a

brag

If New Bldg is PPE or INVESTMENT CA g arable old bldg is Loss

If New Bldg is Inventory CA q usable and bldg is CAPITALIZED As cost often

Demolition cost value CAPITALIZED cost of NEW BUG

salvage
prepatati not construction
If demolishedfor for g mu
building
NET DEMMON COST is capitalized to cost a LAND

USED BULDING To BE DEMOUNTED For construction of NEW BLDG

CA y old bldg is Loss
s NT DEMMON cost is capitalizedto COST OF NEW BLDG

is capitalised to cost of NEWBuda

If old bagis bored paymentto tenants
TALWATOMUNEXPENSES LAND BLDG Aec

SUBTRACT SALES DEPENDS IF FROM LAND or BLDG

IMPUTED INTEREST IS NOT CAPITAN TABLE

RELOCATING SQUATTERS IS CARTAUZED TO LAND Account
Cost of chancres Jumna construction NEWBLDG Acc

Assessed Appraisedvalue is NOT FAIR VALUE

General Expenses ex salaries org Cost is EXPENSE