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.
All building purchases should be capitalized, but if the cost of any one building is > $1,000,000 there are special rules that apply. For repairs to buildings, if you expect to need such repairs multiple times over 10 a year period, and it costs under $10,000, it can be immediately expensed as repairs.