| http://www.w3.org/ns/prov#value | - Additionally, assume that all 10 condominiums are partially completed at the end of 1995.(ii) Under these facts, because the swimming pool is a common feature that is placed in service separately from the condominiums that it benefits, under paragraph (b)(5)(iii) of this section, the accumulated production expenditures of each of the condominium units do not include the costs of the allocable shar
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