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What are the three types of deeds and explain how they differ.
Land Improvement Costs
Expenses incurred to enhance the usability and value of land, including landscaping, paving, and installing utilities, which can be capitalized.
Initiation Fees
Fees charged to initiate a service or to join a club or organization, often as a one-time cost for new members.
Endowment Contributions
Donations endowed to an institution meant for investment to provide a continuous source of funding.
Externally Restricted
Pertains to funds or resources that are subject to restrictions regarding their use, imposed by external parties or agreements.
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