Investment property or capital work in progress

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Nov 8, 2017
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Trinidad And Tobago
Hello

I am aware that investment property is property held for rental or capital appreciation, or both.

If a company purchases land and then after a year it starts to develop that same land to sell, should the land be classed as investment property for the first year only and then capital work in progress until ready for sale? Selling land is NOT the normal course of business for this company.
 

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