There should be understanding and cooperation among management, accounting and operation teams. They have to know differences between real estate development costs, investment property and property, plant and equipment in order to determine their recognition and measurement properly.
There may be created a type of assets classification document approved by management since starting point of acquisition in order to ensure the appropriateness of determination. In case of change in use of assets and need to reclassification, there should be an evidence to support such change as well.