(v2390.00) Land

(Additions to Land (v2390.01))

The total acquisition cost of all Land (v2390.00) plus non-depreciable land improvements.

Additions to Land (v2390.01) are assumed to affect the ongoing productive capacity of the company, much like Fixed Capital Investment (v2170.01). As a result, Additions to Land (v2390.01) is included in the calculation of Cash Flow from Operations (v4100).