Land improvements are capitalized separately from Land because land improvements have only a limited useful life.
Land is a special fixed asset which means that:
- It is purchased for long term use
- It is not depreciated because it lasts forever
Land improvements on the other hand, will not last forever. They will eventually wear out and need to be replaced. They are therefore capitalized separately from land so that they can be depreciated if need be.
In conclusion, land improvements are capitalized separately from land because they have a limited useful life.
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It would actually be an increased production by the business.
Haha, I had to think for a tiny bit and re-check my answer to make sure it was right before giving it. Would hate to see you get it wrong.
Answer: Servant leader
Explanation: Servant leader is that leader whose main goal is to serve his followers and subordinates. All the actions that a servant leader takes is to make sure that the needs of his followers are taken care of.
This theory is sometimes used in management also we the perception that employees are the most important asset and if they are provided with proper facility their productivity will be at full, leading to development of organization.
In the given case, Starbucks CEO is taking utmost care of his employees. Hence, it is clearly a Servant leader example.
Korea has been steadily increasing their number of participants with every event.
