Section 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.Wash. Admin. Code § 388-835-0505
Statutory Authority: RCW 71A.20.140. 01-10-013, § 388-835-0505, filed 4/20/01, effective 5/21/01.