40301
Expenditures for land purchase. The entire purchase price, which includes buildings not intended for use, is included in the value of the land. Other costs are also included, such as land conditioning, provided it is not associated with a building or construction of an IOTB or infrastructure. Land is not included in depreciable assets. (For purchases from proprietary funds see A8121 - Land.)
Code - Name:
40301-Land
Data Entry Status:
Y (Yes)
Level:
Level 4
Last Imported Date:
Thursday, December 14, 2017
Account Type Code:
73
Label:
Land
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