The only addition to the original cost price of property is the cost of improvements, a record of which is provided for in the property ledger main account. Such items may properly be charged directly from the cash book to Real Estate, or, as is sometimes more convenient, they may be charged to "Improvements" account, which is transferred to Real Estate account at the close of each fiscal period. The latter plan has the advantage of showing the total of such expenditures in one amount on each monthly trial balance. If it is adopted, each item should at once be posted to its proper account in the property ledger, and the total balance of these accounts will then equal the sum of the balances of "Real Estate" and "Improvements" in the general ledger.