When reporting discontinued operations, a company should Remeasure all liabilities. Ensure capital assets are carried at cost. Reclassify assets as held-for-sale. Continue depreciation. Mackerel Corporation began operations in 2019 and incurred $37,000 in organization costs that have an indefinite economic life. How should Mackerel account for these costs? Designate the costs as FVOCI Capitalize the costs Expense the costs Use the effective interest method