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WAC 388-835-0505

What costs are included in the capitalized cost of land?

Examples of costs that are capitalized as land costs include the cost of:
(1) Offsite sewer and water lines;
(2) Public utility charges necessary to service the land;
(3) Government assessments for street paving and sewers;
(4) Permanent roadways and grading of a nondepreciable nature; and
(5) Curbs and sidewalks, the replacement of which is not the responsibility of the provider.
[Statutory Authority: RCW 71A.20.140. WSR 01-10-013, ยง 388-835-0505, filed 4/20/01, effective 5/21/01.]
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