The construction cost or the base value is exclusive of all other attendant costs such as the engineering and architectural services fees, quality assurance services fees, construction supervision services fees, construction insurance, site development costs
, financing costs and other associated costs, it pointed out.
To cover the additional site development costs
as well as hyperinflation on some construction materials, two rounds of value engineering were needed.
Carefully considering site development costs
, down to the last flowerbed or parking lot stripe, makes for a completed project that all parties--architect, university, builder, donors and students--can be proud of.
The IRS has yet to issue formal guidance on the treatment of Web site development costs
. However, informal internal guidance suggests that one appropriate approach is to treat those costs like an item of software and depreciate them over three years.
Ongoing expenses include Web site development costs
, start-up funding for new products and funds for printing new materials.
Site development costs
don't grow to that magnitude."
Designed to help enterprises lower Web site development costs
and align business objectives and customers, EMC Documentum (emc.com/documentum) Page Builder is said to simplify the process of creating, managing and deploying Web sites, especially for non-technical users.
For those with small budgets, Widmer says that site development costs
can be rolled into the printing fees, so wineries need not make large up-front investments.
In March 2000, FASB's Emerging Issues Task Force reached a consensus on Issue 00-2, Accounting for Web Site Development Costs
, and whether website-related costs should be capitalized.
This lowers site development costs
and allows the company to compete with local providers in Western markets.
"It's better for them if we do the site work and the building, and we plan to pursue more jobs with larger site development costs