Slide 9-9 Special Considerations Cost includes real estate Land commissions, escrow fees, legal fees, clearing and grading the property. Improvements to land Land such as driveways, Improvements fences, and landscaping are recorded separately. Irwin/McGraw-Hill ?The McGraw-Hill Companies, Inc., 1999?The McGraw-Hill Companies, Inc., 1999 Slide 9-9 Irwin/McGraw-Hill Special Considerations Improvements to land such as driveways, fences, and landscaping are recorded separately. Land Improvements Cost includes real estate commissions, escrow fees, legal fees, clearing and grading the property. Land