Goto Section: 32.2114 | 32.2122 | Table of Contents
Revised as of September 1, 2021
Goto Year:2020 |
§ 32.2121 Buildings.
(a) This account shall include the original cost of buildings, and the
cost of all permanent fixtures, machinery, appurtenances and appliances
installed as a part thereof. It shall include costs incident to the
construction or purchase of a building and to securing possession and
(b) When land, together with the buildings thereon, is acquired, the
original cost shall be fairly apportioned between the land and
buildings, and the amount applicable to the buildings shall be included
in this account. The amount applicable to the land shall be included in
Account 2111, Land.
(c) This account shall not include the cost of any telephone equipment
or wiring apparatus for generating or controlling electricity for
operating the telephone system.
Goto Section: 32.2114 | 32.2122
Goto Year: 2020 |
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