Sundown all around. Walking through the summer's end. Waves crash baby, don't look back. I won't walk away again. Oh, baby, anywhere you go, We are bound together. I begin, baby, where you end.
So the costs of moving to a investigational location should not be capitalized. That make sense as the move have not better the skilfulness of any asset to generate revenue. I would expense rotten the moving expenses.
For example, costs related to the demolition of a building in preparation for new construction would be capitalized as part of the land, whereas costs related to gutting the interior of a warehouse in preparation for reconstructing the interior as office space would be capitalized as part of the building.