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.