Other points of importance are the ascertainment of the cost price and the making of some definite provision for changes in this cost. The cost price of the land should include the purchase price, legal expenses of acquirement, and interest.

In regard to interest, it is logical and permissible to compute this item from the time of acquirement up to the time the land is put on the market* Such a charge is similar to that allowed by law where a company is constructing a railroad, and in other similar cases; for the concern is frequently required to make many improvements to the property before it can be turned over to the sales department.

The cost price of the land should also include the cost of surveying, platting, etc., the cost of clearing, and the cost of roads, fences, ditches, etc.