Is the resettlement fee of hydropower station a fixed asset?

Buildings and factories attached to the land should be regarded as long-term fixed assets, and all other machinery and equipment on the ground should be regarded as realizable fixed assets, but the immigration expenses are not calculated.

Power station foundation, brackets, battery components, cables, junction boxes, inverters, supporting rooms for related electrical facilities, power consumption and land for booster stations are all fixed assets of solar photovoltaic power generation.