In the scenario where Company owns trucks exclusively used in constructing a new storage plant, the trucks would typically be considered part of the cost of constructing the new plant, and thus their expenses would be capitalized rather than depreciated separately. However, there is a tax alternative to capitalize the expenses: as seen in Commissioner v$.$ Idaho Power Co$.,418$ U$.$S$.1,94$ S$.$ Ct$.2757(1974),$ taxpayers may elect to expense certain construction costs rather than capitalize them. Therefore, Company could potentially elect to expense the cost of the trucks under certain circumstances, rather than capitalizing them as part of the construction project.