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Land improvements are: A. Included in the cost of the land account. B. Additions that increase the usefulness of land and are not depreciated. C.

Land improvements are:

A.

Included in the cost of the land account.

B.

Additions that increase the usefulness of land and are not depreciated.

C.

Additions to land that have limited useful lives.

D.

Expensed in the period incurred.

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