DE10-2 Page 388 of this chapter lists the costs included for the acquisition of land. First is the purchase price of the land, which is obviously included in the cost of the land. The reasons for including the related costs are not so obvious. For example, the removal of a building looks more like an expense. State why the costs listed are included as part of the cost of the land. After the land is ready for use, will these costs be capitalized or expensed?