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.
[Statutory Authority: RCW 71A.20.140. WSR 01-10-013, § 388-835-0505, filed 4/20/01, effective 5/21/01.]