Underground Building : A building for which 50% or more of the Actual Cash Value (ACV), including machinery and equipment that are part of the building, is below ground
United Nations Asian and Pacific Training Centre for Information and Communication Technology for Development (UN-APCICT/ESCAP), Everyday ICT terms for Policymakers and Government Officers, Incheon City, Republic of Korea 2011. https://www.google.com.kw/url?sa=t&rct=j&q=&esrc=s &source=web&cd=2&cad=rja&uact=8&ved=0CCIQFjAB&url= http%3A%2F%2Fwww.unapcict.org%2Fecohub%2Fdirectory -of-ict-for-development-ictd-training-institutions -in-the-asia-pacific-and-everyday-ict-terms-for-po licymakers-and-government-officers%2Fat_download%2 Fattachment2&ei=pwXtVIu8KYr1UtSQgKgM&usg=AFQjCNHPi jupJgWDFU_3o6451VYBUmyEqg&sig2=ToEEwxvBri8GkOVOftK XVA, (Info and Commun Tech - Amer) {255}