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.
Indirect Costs: Incidental costs associated with the move may not be paid/reimbursed by the University; however, a discretionary stipend may be used to cover these costs. Note: For examples of direct and indirect relocation expenses and whether or not they are reimbursable, please see the Relocation Expenses Chart.