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Infrastructure includes surveying, filling, and draining costs if such costs are incurred solely for the installation of the infrastructure and are not part of an overall land acquisition and construction project.  Infrastructure projects with a cost under $250,000 should be charged to expense.  Infrastructure assets will be carried on the books for 30 years, at which time the costs will be removed from the accounts.

A specific example of infrastructure would be utility generation and distribution systems.  Includes the cost of providing utility generation systems within power plant structures as well as facilities and equipment for transmission of utilities from one location to another.  (Utility Distribution Systems within a building structure, i.e., internal piping and wiring are capitalized as part of the building cost.)  This account includes the installed cost of equipment used in the generation of heat, power, steam electricity, and cooling; the cost of constructing utility tunnels--as well as any equipment, switchgear, piping, and wiring housed in the tunnels.  Includes costs on sanitary and storm sewers, electrical transmission lines and similar type equipment.  Cost includes actual equipment and related transportation costs, and installation costs as well as any legal or other fees, licenses, surveying, equipment rental, or other such costs incurred in connection with the installation of the facilities.

Another specific example of infrastructure would be water supply or irrigation systems.  Such assets would include the initial cost of sinking wells, and associated pumping equipment, reservoirs, and dams to maintain water levels for cropland irrigation and livestock watering.  Costs include surveys, material, construction labor, equipment rental, and any related fees which may be incurred in construction the improvement.  The cost of pivotal irrigation equipment


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