Among the expenses incidental to the development of a large subdivision property,charges will frequently be found for such items as steamboat for transporting purchasers," "cost of building a hotel for purchasers," "demonstration farms," etc. In such cases, it is proper to carry the actual cost of these items as assets, writing off proper amounts for depreciation. There is no doubt that it is better thus to eliminate these items from the Expense account and to carry them under separate accounts, the name of each of which indicates its purpose. The cost of operating and maintaining such ventures should, of course, always be charged to the Operating account.