What are land improvements? Should the cost of clearing and grading land be recorded as a land

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What are land improvements? Should the cost of clearing and grading land be recorded as a land improvement or not? Why or why not?
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Financial Accounting Tools for Business Decision Making

ISBN: 978-1118644942

6th Canadian edition

Authors: Paul D. Kimmel, Jerry J. Weygandt, Donald E. Kieso, Barbara Trenholm, Wayne Irvine

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