问题如下:
Which of the following is not capitalized in the inventories account?
选项:
A. Costs necessary to bring the inventory to its present condition.
B. Conversion costs including labor and overhead.
C. Abnormal waste of materials and labor.
解释:
C is correct. Abnormal waste of materials and labor is expensed in the period incurred, it belongs to period costs and is not capitalized.
还是不太明白,哪些要费用化。