Superior, Incorporated just bought a new machine to be used on its production line. Which...

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Accounting

Superior, Incorporated just bought a new machine to be used on its production line. Which of these costs should not be
capitalized?
Multiple Choice
The $600,000 invoice price of the machine.
The $18,000 freight bill to deliver the machine to Superior's factory.
The $9,600 cost of tearing down Superior's factory wall to get the machine inside.
The $520 increase in annual insurance costs for the machine.
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