Land is generally included in property, plant, and equipment, EXCEPT when O special amounts are assessed for local improvements such as sewers. O it is held for resale by land developers. O it includes a building that must be demolished. O it is not yet ready for use.

Land is generally included in property, plant, and equipment, EXCEPT when special amounts are assessed for local improvements such as sewers. it is held for resale by land developers. it includes a building that must be demolished. it is not yet ready for use