OREGON STATE UNIVERSITY
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Fiscal Operations Manual
Section 000: Introductory Material
Effective: 02/17/2014
Revised: 3/20/2017
Expenditures for land purchase. The entire purchase price, which includes buildings not intended for use, is included in the value of the land. Other costs are also included, such as land conditioning, provided it is not associated with a building or construction of an IOTB or infrastructure. Land is not included in depreciable assets. (For purchases from proprietary funds see A8121 - Land.)