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.
Costs typically include: Land the purchase price; closing costs, such as title and attorneyâs fees; real estate brokersâ commissions; costs of grading, filling, draining, and clearing; assumption of any liens, mortgages, or encumbrances on the property. LO 1 Describe how the cost principle applies to plant assets.Company paid $80,000 in cash. Old warehouse razed at a cost of $8,600 Salvaged materials were sold for $1,700. - 1,700 8,600 $80,000 Expenditures before construction began: $1,100 attorneyâs fee for work on land purchase. $5,000 real estate brokerâs fee.osts typically include: Land the purchase price; closing costs, such as title and attorneyâs fees; real estate brokersâ commissions; costs of grading, filling, draining, and clearing; assumption of any liens, mortgages, or encumbrances on the property. LO 1 Describe how the cost principle applies to plant assets.