NO.PZ2018062018000047
问题如下:
Which of the following expenditures will be capitalized with the purchase of property and equipment?
选项:
A.Repainting the adjoining offices.
B.Training staff on maintaining the machine.
C.Installation and testing of the machine.
解释:
C is correct. The company will capitalize the costs that are necessary to get the new machine ready for its intended use, including the installation and testing of the machine. Training the staff is not necessary to get the asset ready for its intended use and repainting the offices does not extend the life, so they will be expensed.
为什么不能当做是一个可以capitalize的项目