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Exhibit 1
Costs of Acquiring Plant
Assets
Part 3 Assets and Liabilities
to mistakes in installing equipment or to vandalism during installation should be
reported as expenses because they do not increase the asset's usefulness. Exhibit 1
summarizes how some of the common costs associated with acquiring such plant
assets as equipment should be treated.
The costs related to acquiring land and buildings often require careful analysis.
For example, the cost of land includes not only its negotiated price, but also the bro-
ker's commissions, title fees, surveying fees, and other costs of obtaining entitle-
ment to it.1 If delinquent real estate taxes are paid by the buyer, they are also part of
the cost of the land. If unwanted buildings are located on land acquired for a future
building site, the cost of their razing or removal, less the proceeds from any sal-
vage, is a cost of the land. The cost of grading
Costs of Acquiring Plant
Assets
Part 3 Assets and Liabilities
to mistakes in installing equipment or to vandalism during installation should be
reported as expenses because they do not increase the asset's usefulness. Exhibit 1
summarizes how some of the common costs associated with acquiring such plant
assets as equipment should be treated.
The costs related to acquiring land and buildings often require careful analysis.
For example, the cost of land includes not only its negotiated price, but also the bro-
ker's commissions, title fees, surveying fees, and other costs of obtaining entitle-
ment to it.1 If delinquent real estate taxes are paid by the buyer, they are also part of
the cost of the land. If unwanted buildings are located on land acquired for a future
building site, the cost of their razing or removal, less the proceeds from any sal-
vage, is a cost of the land. The cost of grading
表1
成本获取植物
资产
第3部分资产和负债
错误的安装设备或故意在安装过程中应报告的费用，因为他们没有增加资产的效用。
表1 如何总结的一些常见的相关成本获得这种生物资产设备应加以处理有关的费用，以取得土地和建筑物往往需要仔细分析。 例如，土地的费用不仅包括其议定价格，而且经纪人的佣金，标题费，测量费和其他费用，以获得它的权利
1如果欠费房地产税是由买方支付，他们也组成部分成本的土地。如果不想要的建筑物，位于征用土地的未来 建设网站的费用，其夷为平地或清除，减少收益的任何支出，是一种成本的土地。费用分级，平整，或以其他方式改变轮廓的土地也适当列为费用的土地。建设成本的建筑物包括支付给建筑师和工程师为计划和监督。此外，保险期间发生的建构法和其他一切必要的有关费用项目应当列入建设费用。一般来说，借款的利息，资助建设也应被视为成本的一部分的建筑物
2.在某些情况下，可能很难确定是否应列入成本作为土地或作为构建建设。例如，一个企业有可能需要支付的初始成本铺平公共街道接壤土地，无论是直接支付或特别税的评估。在这种情况下，成本重新最近时期的道路通常是成本的一部分土地。作为另一个例子，支付的费用在建设人行道和周围建筑物的一部分，
成本的建设，如果他们预期将持续只要建设。