Search within this section
Select a section below and enter your search term, or to search all click Property, plant, equipment and other assets
Favorited Content
Sale or rental |
Reporting entity’s own use |
---|---|
|
|
|
|
|
|
Excerpt from ASC 970-340-25-8
Definition from ASC 970-360-20
Indirect Projects Costs: Costs incurred after the acquisition of the property, such as construction administration (for example, the costs associated with a field office at a project site and the administrative personnel that staff the office), legal fees, and various office costs, that clearly relate to projects under development or construction. Examples of office costs that may be considered indirect project costs are cost accounting, design, and other departments providing services that are clearly related to real estate projects.
Excerpt from ASC 970-340-35-2
PwC. All rights reserved. PwC refers to the US member firm or one of its subsidiaries or affiliates, and may sometimes refer to the PwC network. Each member firm is a separate legal entity. Please see www.pwc.com/structure for further details. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors.
Select a section below and enter your search term, or to search all click Property, plant, equipment and other assets