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Which of the following costs is NOT included in a Land account?Select answer from the options belowthe cost of tearing down a buildingdrainage costssurveying and legal coststhe cost of building a fence

Question

Which of the following costs is NOT included in a Land account?Select answer from the options belowthe cost of tearing down a buildingdrainage costssurveying and legal coststhe cost of building a fence

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Solution

The cost that is NOT included in a Land account is "the cost of building a fence". This cost is typically associated with a Building or Land Improvement account, not the Land account itself. The Land account usually includes costs directly associated with the purchase of land, such as the purchase price, closing costs, costs to prepare the land for its intended use (like the cost of tearing down a building, drainage costs, and surveying and legal costs), and so on.

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