The Arkansas case is the first confirmed one of 2013, Cope said. In the last decade from 2003 to 2012, 31 infections have been reported in the U.S. Naegleria fowleri is thermophilic, or heat-loving. Most infections occur during July, August and September when there is prolonged heat and thus higher water temperatures and lower water levels. This graph from the CDC shows the number of cases of PAM by state of exposure in the U.S. from 1962-2012. When we go back and look at where exposure may have occurred, we see the infections occur where water levels are low or where there are drought conditions or after a heat wave, Cope said.
Land is capitalized at acquisition cost including assessments, legal and recording fees; realtor and appraisal fees, draining, filling, other site preparation costs; judgments levied from damage suits; demolition (razing) costs of structures on land acquired as building sites.
An expense that is added to the cost basis of a fixed asset on a company's balance sâ hee t. Capitalized costs are incurred when building or financing fixed assets. Capitalized costs are not expensed in the period they were incurred, but recognized over a period of time via depreciation or amortizatio n.unches would be included as a capitalized cost because they were a part of the project cost. The same logic is applied to the inclusion of the price of shipping and installation of equipment as costs on the companyâs books.