534110-534140 - Land

  • 534110 Land Acquisition Costs
    • 534110001 Land Acquisition Costs - Demolition
    • 534110002 Water/Sewer Connections
    • 534110005 Land Acquisition Costs - Other
  • 534120 Legal and Recording Fees
  • 534130 Appraisals and Surveys
  • 534140 Right to Use - Land and Permanent Easements
    This account represents capitalizable costs during the fiscal year related to lease agreements for land and permanent easements accounted for under GASB Statement 87, Leases. This account is for use by governmental and proprietary funds, including component units of the State of North Carolina. These costs must be capitalized as part of the 127001 Right to Use Lease Asset at year end.