Which of the following is not an appropriate basis for measuring the cost of property, plant, and equipment? A. The purchase price, freight costs, and installation costs of a productive asset should be included in the asset's cost. B. Proceeds obtained in the process of readying land for its intended purpose, such as from the sale of cleared timber, should be recognized immediately as income. C. asset's cost if they increase future service potential. D. All costs incurred in the construction of a plant building, from excavation to completion, should be considered as part of the asset's cost. The costs of improvements to equipment incurred after its acquisition should be added to the