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 your company gives you a lump sum to pay for moving expenses, keep track of the actual costs that qualify as allowable moving expenses because you'll be able to report them on IRS form 3903 and deduct on your federal form 1040.