Which of the following expenditures would not be recorded as part of the initial purchase cost of machinery used in a business operations?

Select one:

a. Costs paid to test equipment before the machine is put into full production

b. Sales taxes paid based on the purchase price of the machinery

c. Transportation costs paid to move the machinery to the operating plant

d. Purchase price paid to acquire the machine

e. Costs paid to insure the machine during its useful life