REAL ESTATE AND CONSTRUCTION in .NET framework

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REAL ESTATE AND CONSTRUCTION
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The principal problem is de ning and identifying the cost to be capitalized It is necessary to consider all of the following points:
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Speci c information should be available (such as timecards) to support the basis of allocation
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to speci c projects
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The costs incurred should be incremental costs; that is, in the absence of the project or
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projects under development or construction, these costs would not be incurred
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The impact of capitalization of such costs on the results of operations should be consistent
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with the pervasive principle of matching costs with related revenue
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The principle of conservatism should be considered
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Indirect costs related to a speci c project that should be considered for capitalization include direct and indirect salaries of a eld of ce and insurance costs Costs that are not directly related to the project should be charged to expense as incurred (i) GENERAL AND ADMINISTRATIVE EXPENSES Real estate developers incur various types of general and administrative expenses, including of cers salaries, accounting and legal fees, and various of ce supplies and expenses Some of these expenses may be closely associated with individual projects, whereas others are of a more general nature For example, a developer may open a eld of ce on a project site and staff it with administrative personnel, such as a eld accountant The expenses associated with the eld of ce are directly associated with the project and are therefore considered to be overhead On the other hand, the developer may have a number of expenses associated with general of ce operations that bene t numerous projects and for which speci cally identi able allocations are not reasonable or practicable Those administrative costs that cannot be clearly related to projects under development or construction should be charged to current operations (j) AMENITIES Real estate developments often include amenities such as golf courses, utilities, clubhouses, swimming pools, and tennis courts The accounting for the costs of these amenities should be based on management s intended disposition as follows:
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Amenity to Be Sold or Transferred with Sales Units All costs in excess of anticipated proceeds
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should be allocated as common costs because the amenity is clearly associated with the development and sale of the project Common costs should include estimated net operating costs to be borne by the developer until they are assumed by buyers of units in the project Amenity to Be Sold Separately or Retained by Developer Capitalizable costs of the amenity in excess of its estimated fair value on the expected date of its substantial physical completion should be allocated as common costs The costs capitalized and allocated to the amenity should not be revised after the amenity is substantially completed and available for use A later sale of the amenity at more or less than the determined fair value as of the date of substantial physical completion, less any accumulated depreciation, should result in a gain or loss in the period in which the sale occurs (k) ABANDONMENTS AND CHANGES IN USE Real estate, including rights to real estate, may be abandoned, for example, by allowing a mortgage to be foreclosed or by allowing a purchase option to lapse Capitalized costs, including allocated common costs, of real estate abandoned should be written off as current expenses or, if appropriate, to allowances previously established for that purpose They should not be allocated to other components of the project or to other projects, even if other components or other projects are capable of absorbing the losses Donation of real estate to municipalities or other governmental agencies for uses that will bene t the project are not abandonment The cost of real estate donated should be allocated as a common cost of the project
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303 COST OF REAL ESTATE
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Changes in the intended use of a real estate project may arise after signi cant development and construction costs have been incurred If the change in use is made pursuant to a formal plan that is expected to produce a higher economic yield (as compared to its yield based on use before change), the project costs should be charged to expense to the extent the capitalized costs incurred and to be incurred exceed the estimated fair value less cost to sell of the revised project when it is substantially completed and ready for its intended use (l) SELLING COSTS Costs incurred to sell real estate projects should be accounted for in the same manner as, and classi ed with, construction costs of the project when they meet both of the following criteria:
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