Replace the following weak Codification references with stronger language.

a$.$ I found the following guidance in ASC $330-10-30-1,$ "The primary basis of accounting for inventories is cost $..."$

b$.$ In the Codification, ASC $720-15-25-1$ says that "Costs of start$-$up activities, including organization costs, shall be expensed as incurred."

c$.$ Per GASB Statement No$.51,...$ all intangible assets not specifically excluded by its scope provisions be classified as capital assets." $($Summary page$).$

$[$Hint: One of the above examples starts with a strong reference, but the reference doesn't flow with the rest of the quote. Find a way to fix this.$]$