Which of the following costs should be included in the acquistion cost (capitalized cost) of equipment? unanticipated costs of repairing the equipment upon installation anticipated costs of installation for the equipment property taxes on the land where equipment will be used future optional costs of training employees to use equipment QUESTION 5 Which of the following are required characteristic of property, plant and equipment? All characteristics shown below are required for PPE classification. The asset must be actively used in operations. The asset must have expected benefits beyond the current accounting period (1 year). The asset must be tangible in nature