(二)土地改良物(Land Improvements) 土地改良物成本包括所有使土地改良物达到可使用状态前的必要支出,包括车道、停车场、围墙及照明设备等支出.
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...土地改良物-重估增值 revaluationincrements ; landimprovementsrevaluationincrements 土地改良，土地改良物 land improvements 土地改良物 重估增值 land improvements revaluation increments ..
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accumulated depreciation - land improvements 累积折旧
land improvements - revaluation increments 土地改良物 ; 重估增值
land improvements - ruation increments 土地改良物 ; 重估增值
Land and perpetual land improvements for operating use.
指营业上使用之土地及具有永久性之土地改良。
Improvements in road construction and sailing had occurred, but shipping heavy freight over land remained expensive, even with the use of rivers and canals wherever possible.
道路设施以及航海技术都有所改进，但是即使在可以利用河流和运河的地方，船运重型货物到陆地的费用仍然很高。
Such improvements allow our hens to forage for higher-quality natural feed that will be good for the land, the hens, and the eggs that we supply to our customers.
这些改进做法让我们的母鸡能够觅食到更优质的天然饲料，这种饲料对土壤、母鸡以及我们供应给客户的鸡蛋都有好处。
The report did note some improvements, like increases in the size of protected land, especially coastal areas.
VOA: special.2010.05.25
Mr.Obama says the change in policy was also prompted by advances in technology, including improvements in land and sea-based interceptors and the sensors that support them.
VOA: standard.2009.09.17
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