REAL ESTATE AND CONSTRUCTION in Visual Studio .NET

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Capitalized preacquisition costs should be included as project costs on acquisition of the property or should be charged to expense when it is probable that the property will not be acquired The charge to expense should be reduced by the amount recoverable by the sale of the options, plans, and so on (c) LAND ACQUISITION COSTS Costs directly related to the acquisition of land should be capitalized These costs include option fees, purchase cost, transfer costs, title insurance, legal and other professional fees, surveys, appraisals, and real estate commissions The purchase cost may have to be increased or decreased for imputation of interest on mortgage notes payable assumed or issued in connection with the purchase, as required under APB Opinion No 21 (d) LAND IMPROVEMENT, DEVELOPMENT, AND CONSTRUCTION COSTS Costs directly related to improvements of the land should be capitalized by the developer They may include:
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Land planning costs, including marketing and feasibility studies, direct salaries, legal
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and other professional fees, zoning costs, soil tests, architectural and engineering studies, appraisals, environmental studies, and other costs directly related to site preparation and the overall design and development of the project On-site and off-site improvements, including demolition costs, streets, traf c controls, sidewalks, street lighting, sewer and water facilities, utilities, parking lots, landscaping, and related costs such as permits and inspection fees Construction costs, including onsite material and labor, direct supervision, engineering and architectural fees, permits, and inspection fees Project overhead and supervision, such as eld of ce costs Recreation facilities, such as golf courses, clubhouse, swimming pools, and tennis courts Sales center and models, including furnishings
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General and administrative costs not directly identi ed with the project should be accounted for as period costs and expensed as incurred Construction activity on a project may be suspended before a project is completed for reasons such as insuf cient sales or rental demand These conditions may indicate an impairment of the value of a project that is other than temporary, which suggests valuation issues (see Section 305) (e) ENVIRONMENTAL ISSUES In EITF Issue No 90-8, Capitalization of Costs to Treat Environmental Contamination, the EITF reached a consensus that, in general, costs incurred as a result of environmental contamination should be charged to expense Such costs include costs to remove contamination, such as that caused by leakage from underground tanks; costs to acquire tangible property, such as air pollution control equipment; costs of environmental studies; and costs of nes levied under environmental laws Nevertheless, those costs may be capitalized if recoverable but only if any one of the following criteria is met:
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The costs extend the life, increase the capacity, or improve the safety or ef ciency of property
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owned by the company, provided that the condition of the property after the costs are incurred must be improved as compared with the condition of the property when originally constructed or acquired, if later The costs mitigate or prevent environmental contamination that has yet to occur and that otherwise may result from future operations or activities In addition, the costs improve the property compared with its condition when constructed or acquired, if later The costs are incurred in preparing for sale that property currently held for sale In EITF Issue No 93-5, Accounting for Environmental Liabilities, the EITF reached a consensus that an environmental liability should be evaluated independently from any potential claim for
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303 COST OF REAL ESTATE
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recovery (a two-event approach) and that the loss arising from the recognition of an environmental liability should be reduced only when it is probable that a claim for recovery will be realized The EITF also reached a consensus that discounting environmental liabilities for a speci c clean-up site to re ect the time value of money is allowed, but not required, only if the aggregate amount of the obligation and the amount and timing of the cash payments for that site are xed or reliably determinable The EITF discussed alternative rates to be used in discounting environmental liabilities but did not reach a consensus on the rate to be used However, the Securities and Exchange Commission (SEC) observer stated that SEC registrants should use a discount rate that will produce an amount at which the environmental liability theoretically could be settled in an arm s-length transaction with a third party That discount rate should not exceed the interest rate on monetary assets that are essentially risk-free and have maturities comparable to that of the environmental liability In addition, SEC Staff Accounting Bulletin (SAB) 92 requires registrants to separately present the gross liability and related claim recovery in the balance sheet SAB 92 also requires other accounting and disclosure requirements relating to product or environmental liabilities In October 1996, the AICPA issued SOP 96-1, Environmental Remediation Liabilities The SOP has three parts Part I provides an overview of environmental laws and regulations Part II provides authoritative guidance on the recognition, measurement, display, and disclosure of environmental liabilities And part III (labeled as an appendix) provides guidance for auditors A major objective of the SOP is to articulate a framework for the recognition, measurement, and disclosure of environmental liabilities That framework is derived from SFAS No 5, Accounting for Contingencies The accounting guidance in the SOP is generally applicable when an entity is mandated to remediate a contaminated site by a governmental agency However, the SOP does not address the following:
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