Aloceting payments and recelpts to ficed asset eccounts Apbrepeiste amourt. Lnter receipts as negetive arecunts sting the mirus sign. 2. Delermine the ameunt dabitad to Land, Land Imprevaments. ass bullding. 3. Land used as a plant site isie its abiety to provide services, thus, it. Cesrecietad, Moveyer, land imprevemerts therefore: Land fmprovensents are deprecioted over a 20 year ife weing the double-docining-balance method