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.
Moving average is a perpetual costing method. Moving average is based on the average principle, where the costs on inventory issues do not change when the purchase cost does. The difference is capitalized and is based on a proportional calculation.