{"id":54019,"date":"2026-04-03T11:45:27","date_gmt":"2026-04-03T11:45:27","guid":{"rendered":"https:\/\/certifeka-edu.com\/programs\/finance-for-strategic-managers-accounting-module-2\/lessons\/lesson-7-buildings-3-2\/"},"modified":"2026-04-03T11:45:27","modified_gmt":"2026-04-03T11:45:27","slug":"lesson-7-buildings-3-2","status":"publish","type":"lesson","link":"https:\/\/certifeka-edu.com\/ar\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-7-buildings-3-2\/","title":{"rendered":"Lesson 7: Buildings"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" width=\"96\" height=\"114\" src=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png\" alt=\"\" srcset=\"https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1.png 96w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-10x12.png 10w, https:\/\/certifeka-edu.com\/wp-content\/uploads\/2025\/04\/logos-png-01-296x57-1-42x50.png 42w\" sizes=\"auto, (max-width: 96px) 100vw, 96px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/p>\n<h2>Lesson 7: Accounting For Fixed Assets<br \/>\n<\/h2>\n<h3>BUILDINGS <\/h3>\n<h5>Buildings are facilities used in operations, such as stores, offices, factories, warehouses, and airplane hangars.<\/h5>\n<h5>Companies debit to the Buildings account all necessary expenditures related to .<\/h5>\n<h5>the purchase or construction of a building.<\/h5>\n<h5>\u00a0<\/h5>\n<h5>When a building is purchased, such costs include the purchase price, closing costs (attorney&#8217;s fees, title insurance, etc.), and real estate broker&#8217;s commission.<\/h5>\n<h5>Costs to make the building ready for its intended use include expenditures for remodeling and replacing or repairing the roof, floors, electrical wiring, and plumbing.<\/h5>\n<h5>In case of constructing new building the building cost includes:<\/h5>\n<p>\u00a0\t\t<\/p>\n<ul>\n<li>\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><br \/>\n\t\t\t\t\t\t\t\t\t\tContract price plus payments for architects&#8217; fees, building permits, and excavation costs.\n\t\t\t\t\t\t\t\t\t<\/li>\n<li>\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><br \/>\n\t\t\t\t\t\t\t\t\t\tInterest costs : when a significant period of time is required to get the building ready for use companies charge certain interest costs to the Buildings account.\n\t\t\t\t\t\t\t\t\t<\/li>\n<li>\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" viewbox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M173.898 439.404l-166.4-166.4c-9.997-9.997-9.997-26.206 0-36.204l36.203-36.204c9.997-9.998 26.207-9.998 36.204 0L192 312.69 432.095 72.596c9.997-9.997 26.207-9.997 36.204 0l36.203 36.204c9.997 9.997 9.997 26.206 0 36.204l-294.4 294.401c-9.998 9.997-26.207 9.997-36.204-.001z\"><\/path><\/svg><br \/>\n\t\t\t\t\t\t\t\t\t\tInterest costsincurred to finance the project is included in the cost of constructed building till the construction is completed any subsequent interest payments on funds borrowed to finance the construction as debits (increases) to Interest Expense.\n\t\t\t\t\t\t\t\t\t<\/li>\n<\/ul>","protected":false},"comment_status":"open","ping_status":"closed","template":"","class_list":["post-54019","lesson","type-lesson","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lesson 7: Buildings - Certifeka-edu<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/certifeka-edu.com\/ar\/programs\/executive-financial-analysis-module-ucam-university\/lessons\/lesson-7-buildings-3-2\/\" \/>\n<meta property=\"og:locale\" content=\"ar_AR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lesson 7: Buildings - Certifeka-edu\" \/>\n<meta property=\"og:description\" content=\"Lesson 7: Accounting For Fixed Assets BUILDINGS Buildings are facilities used in operations, such as stores, offices, factories, warehouses, and airplane hangars. 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