A8123
This account code should be used to capitalize the expenditures for improvements that ready land for its intended use and produce permanent benefits. Examples include:
- Excavation
- Fill
- Grading
- Landscaping
(See account 40303 for procurements.) Note: Distinguishing between infrastructure, improvements other than buildings, and land improvements (depreciable and non-depreciable) is not always clear. See Fiscal Policy Manual section 55.795 for examples of major categories of "real property other than buildings" and their associated account code and asset type.
Code - Name:
A8123-Land Improvements (non-depreciable)
Data Entry Status:
Y (Yes)
Level:
Level 4
Last Imported Date:
Thursday, December 14, 2017
Account Type Code:
18
Label:
Land Improvements (non-depreciable)