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.
By capitalizing a cost, a company can increase its assets and net income in the current period at the expense of the future periods: capitalized cost (i.e., asset) will be amortized and as the result will reduce net income in the future periods.