Identify the following costs that could be capitalized on the firm’s balance sheet (included in property, plant, and equipment). New windshield wiper blades on the company’s truck New sidewalks in front of the firm’s factory Freight expenses for new equipment installed in the factory Installation costs for the new equipment Realtor’s fees associated with land purchase Minor engine repair on the truck Engine replacement on the truck Razing or demolishing a building on newly acquired land Design costs for a new building Value-added tax Construction expenses associated with building a garage Costs required to bring the equipment to its intended location Administration and other general overhead costs Idle capacity Wasted materials, labour and other resources

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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Identify the following costs that could be capitalized on the firm’s balance sheet (included in property, plant, and equipment).

  1. New windshield wiper blades on the company’s truck
  2. New sidewalks in front of the firm’s factory
  3. Freight expenses for new equipment installed in the factory
  4. Installation costs for the new equipment
  5. Realtor’s fees associated with land purchase
  6. Minor engine repair on the truck
  7. Engine replacement on the truck
  8. Razing or demolishing a building on newly acquired land
  9. Design costs for a new building
  10. Value-added tax
  11. Construction expenses associated with building a garage
  12. Costs required to bring the equipment to its intended location
  13. Administration and other general overhead costs
  14. Idle capacity
  15. Wasted materials, labour and other resources
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