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Land is generally included in property, plant, and equipment, EXCEPT when a. special amounts are assessed for local improvements such as sewers. b. it is

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

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