Which of the following is least likely capitalized as cost of land? Grading, filling, draining clearing and similar site development activities Survey Landscaping and similar improvements that have...



  1. Which of the following is least likely capitalized as cost of land?

    1. Grading, filling, draining clearing and similar site development activities Survey

    2. Landscaping and similar improvements that have limited useful lives.

    3. Special assessment






  1. Subsequent to initial recognition, an entity shall use this model to account for its items of property, plant and equipment.

    1. cost model                                                     revaluation model

    2. fair value model Cost model  or revaluation model as an accounting policy choice






  1. It is the systematic allocation of the depreciable amount of an asset over its estimated useful life.

    1. Depreciation                                     Impairment

    2. Revaluation                                                 all of these





Jun 02, 2022
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