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.
If you replace a part of a unit of property, and that part was either a major component or significant portion of either 1) the unit of property, 2) the building system, or 3) a portion of the unit of property that performs its own critical and discrete function, the cost must be capitalized.