A company purchased a $500,000 tract of land that is intended to be the site of a new office complex. The company incurred additional costs and realized salvage proceeds as follows:

A company purchased a $500,000 tract of land that is intended to be the site of a new office complex. The company incurred additional costs and realized salvage proceeds as follows:


Demolition of existing building on site $ 75,000

Legal and other fees to close escrow 15,000

Proceeds from sale of demolition scrap 10,000


What would be the capitalized cost of the land?

A) $500,000.

B) $575,000.

C) $580,000.

D) $590,000.


Answer: C


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