Which of the following is generally not considered in determining the "cost" of land? Special assessments for local improvements. Costs of clearing, grading and filling land to get it ready for a building. Salvage receipts from the demolition of an old building or the sale of timber. Costs of paving and striping a parking lot. Which of the following is generally not considered to be part of the "cost" of a building? Materials and labor directly related to the construction of the building Architectural fees related to the building design. Costs of foundation alterations required for special new equipment Building fees