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.
Demolition costs meeting the above conditions should be capitalized as part of the cost of the real estate; whether the demolition costs are capitalized as land or building depends on the nature of the costs.