Buildings solutions
Permanent arrangements owned or held by the state. The cost of buildings includes both acquisition costs (historical cost, ancillary costs, and, for proprietary and trust funds, net interest during construction) and assets improvement costs (betterments). Buildings comprise not only structures in the form of office buildings, storeroom quarters, or other facilities, but also associated items such as loading docks, heating and air-conditioning equipment, refrigeration equipment, and all other property permanently attached to or forming an essential or internal part of the organization.