The acquisition costs of property, plant, and equipment do not include: a. The ordinary and necessary costs to bring the asset to its desired condition and location for use. b. The net invoice price. c. Legal fees, delivery charges, installation, and any applicable sales tax. d. Maintenance and repair expenditure during the first 180 days of use.

Maintenance costs during the first 30 days of use

Explanation:

As we know that

The asset are classified into three types i.e current asset, fixed assets, and the intangible asset

The fixed asset is also known as a long term asset which includes the plant & machinery, land & building, furniture & fixtures, etc

In addition, the purchasing price or acquisition cost of the land, plant and equipment covers the required costs used to get the asset in the desired condition and place of use, the net invoice price plus the legal fees, the shipping fees, the installation and any related sales tax, but the maintenance and repair expenses are not included in the purchase price for first 30 days of use

The last option is incorrect it should be 30 days instead of 180 days

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