Which of the following are not examples of directly attributable costs that should be included in the cost of acquisition for property, plant and equipment?

Select one:

a. Costs of opening a new facility.

b. Initial delivery and handling costs

c. Costs of site preparation

d. Installation and assembly costs

Property, plant and equipment includes items that:

Select one:

a. have no physical substance.

b. are expected to be used up within one year from date of purchase.

c. held for rental to others.

d. are held for resale.