Which of the following is not included in the land account value of an acquired piece of land?

Which of the following is not included in the land account value of an acquired piece of land?



a) 5,000 to tear down a useless shack on the property
b) 8,000 to level the site
c) 60,000 on a sewer system
d) 12,000 for a security fence



Answer: C


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