Ms. T. Potts, the treasurer of Ideal China, has a problem. The company has just ordered a new kiln for $600,000. Of this sum, $70,000 is described by the supplier as an installation cost. Ms. Potts does not know whether the company will need to treat this cost as a tax-deductible current expense or as a capital investment. In the latter case, the company could depreciate the $70,000 straight-line over five years