Land/Improvements – Gross (SF.BS.LandImprovementsGross)

Land/Improvements – Gross (SF.BS.LandImprovementsGross) refers to land and improvements on land at acquisition cost. Land is not depreciated, but land improvements are normally depreciated over time.

Land/Improvements – Gross (SF.BS.LandImprovementsGross) includes:

  • Improvements in land (subject to depreciation)

Land/Improvements – Gross (SF.BS.LandImprovementsGross) does not include: