Trying to determine the initial cost of Land , Building and machinery. Assume I have the purchase price of each asset - which of the following would be included in attributable costs

- installation on fences for the property

- health and safety inspection of the machinery

- engineer and artchitect expenses to inspect the building

- creating of a training manual to operate machinery

- delivery costs

- repairs for damage to the building from a vehicle damaging it when delivering the machinary - is this not directly attributable because it was delivering the machinery and the building was damaged?