![]() expenditures for initial landscaping - including initial seeding and top soil initial sodding, trees and shrubs and artificial lakes, dams, dikes and retaining walls.applicable architectural engineering, drafting and other expert services and the cost of clearing, excavating, filling and grading applicable to the construction of facilities charged to this G/L account.fences, including lighting fixtures and wiring which are an integral part thereof. ![]() intended for pedestrian, vehicle or storage use also, the first cost of metal standards, poles, brackets, fixtures and wiring for outside lighting of these facilities. roads, sidewalks, bridges, tunnels, trestles, parking lots, guard railings, etc.This G/L account SHOULD be charged with the first cost of the following: expenditures (net of any salvage value received) for demolishing a building or structure because it is a nuisance or to remove the facility from the property tax roll (charge appropriate expense G/L account).expenditures for initial landscaping, including initial seeding and top soil, initial sodding, trees and shrubs, and artificial lakes and dams (charge G/L account 660200).the cost of easements or rights of way which are limited as to time (charge appropriate G/L account for deferred charges).fees for surveys, title searches, etc., applicable to land which was NOT purchased (charge appropriate expense G/L account).expenditures relating to the disposal of refuse (charge appropriate expense G/L account).This G/L account SHOULD NOT be charged with: expenditures for the initial clearing and grading of land (see exclusions listed below).fees for surveys, title searches, geological opinions, contamination testing, legal, and other expert services incidental to the acquisition of land which is purchased on the basis of such data or services.the cost of perpetual easements or rights of way.Any salvage value resulting from the sale of such buildings and related building facilities should be credited to this G/L account. expenditures for demolishing any buildings which were acquired with land to make the land available for new construction or other use.the purchase price of land, including any buildings acquired with the land that is not intended for use.
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