NO.PZ2023020602000121
问题如下：
A company recently purchased a warehouse property and related equipment (shelving, forklifts, etC) for €50 million, which were valued by an appraiser as follows: Land €10 million, building €35 million, and equipment €5 million. The company incurred the following additional costs in getting the warehouse ready to use:
- €2.0 million for repairs to the building’s roof and windows
- €0.5 million to modify the interior layout to meet their needs (moving walls and doors, inserting and removing partitions, etC)
- €0.1 million on an orientation and training session for employees to familiarize them with the facility
选项：
A.€37.0. B.€37.5. C.€38.5.解释：
The capitalized cost of the building would include the other costs that are directly attributable to the building and are involved in extending its life or getting it ready to use:
- €0.5 million to modify the interior layout to meet their needs (moving walls and doors, inserting and removing partitions, etC)
