As you have ;described these activities, the individual pieces are collectively the total larger capital project.
In this case, all these smaller projects need to be completed prior to starting to run cattle on this new property.
Recognizing the pond or the brush clearing separately in this case provides no value.
I recommend including all the costs as one capital project. Your your "go-live" or in service date is the date all the projects are complete and the land is available for its intended use whether cattle are being introduced at that date or not.
It would be the date when the preparation work is complete and the cattle could be introduced.
When is My Capital Project In Service Date?
