Expenditures made immediately after purchase:- Reflect anything paid by the buyer during the warranty period- Reflect anything that the buyers knew they would have to correct (such as roof repair) or change (such as razing the building to get a vacant site) and probably factored the cost of into the price paid- Reflect the cost of moving interior walls to make the floor plan more acceptable to the buyers because the existing plan was acceptable to the market but not adequate for the buyers' particular needs- Reflect the real estate taxes on the property

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