If these improvements are completed at the time the sales begin, the face of the books will show the total cost, and this can be apportioned to each lot. Where lots are fairly uniform, this may be done by dividing the total amount by the total number of lots, and making minor adjustments for lots of irregular size. If the lots are irregular throughout, the cost should be apportioned according to area.
In fixing the cost per lot, there is sometimes a tendency to charge those lots likely to bring the highest prices with the highest cost. This is not good practice; for the reasons given above, the cost of any lot should be determined solely by its area, except where special expenditures have been made for improvement purposes.