Examples of costs that are capitalized as land costs include the cost of:
(1) Offsite sewer and water lines;
(2) Public utility charges necessary to service the land;
(3) Government assessments for street paving and sewers;
(4) Permanent roadways and grading of a nondepreciable nature; and
(5) Curbs and sidewalks, the replacement of which is not the responsibility of the provider.
[Statutory Authority: RCW
71A.20.140. WSR 01-10-013, § 388-835-0505, filed 4/20/01, effective 5/21/01.]