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Acer Inc. plans to develop a shopping center. In the first quarter, they spent the following amounts: What amount should be recorded as the land improvements cost?
Channels
Pathways or mediums through which products or services are distributed to the end consumer.
Infrastructure
The fundamental facilities and systems serving a country, city, or area, including transportation, communication, utilities, and public institutions, necessary for economic activity.
Technology
The application of scientific knowledge for practical purposes, especially in industry machinery, software, and devices.
Facilities
The buildings, equipment, and services provided for a particular purpose or activity.
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