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​Costs that Should be Capitalized

The following items should be included in the acquisition cost of Inventorial Equipment:
  • Sales Tax
  • Freight/shipping charges
  • Component parts and/or accessories
  • Recycling fees
  • Software if purchased with the intent of being used with the equipment item and is purchased on the same invoice.
The following items may not be included in the acquisition cost of Inventorial Equipment:
  • Warranties
  • Protection plans, service agreements
  • Training