Testbank Question 4 Which of the following would not be included in the cost of an item of property, plant, and equipment? Delivery costs. Costs of obligations associated with the asset's eventual disposal. The purchase price net of any trade discounts and rebates. Costs of training employees to use the asset. Practice Question 19 Which of the following expenditures are usually expensed in the period incurred? Additions Replacements, major overhauls, and inspections Rearrangement and reinstallation Repairs