The acquisition costs of property, plant, and equipment do not include:
a. The ordinary and necessary costs to bring the asset to its desired condition and location for use.
b. The net invoice price.
c. Legal fees, delivery charges, installation, and any applicable sales tax.
d. Maintenance costs during the first 30 days of use.
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Home » Business » The acquisition costs of property, plant, and equipment do not include: a. The ordinary and necessary costs to bring the asset to its desired condition and location for use. b. The net invoice price. c.