The Company Recently Acquired Factory Equipment B) C) D)

The company recently acquired factory equipment.Which of the following costs should be included in the depreciable amount of the equipment?

A) $$\begin{array} { | c | c | c | c | } \hline \begin{array} { c } \text { Staff training to } \\\text { operate equipment }\end{array} & \begin{array} { c } \text { Installation } \\\text { costs }\end{array} & \begin{array} { c } \text { Equipment modifications } \\\text { before it was ready for use }\end{array} & \begin{array} { c } \text { Purchase } \\\text { price }\end{array} \\\hline \text { Yes } & \text { Yes } & \text { No } & \text { Yes } \\\hline\end{array}$$
B) $$\begin{array} { | c | c | c | c | } \hline \begin{array} { c } \text { Staff training to } \\\text { operate equipment }\end{array} & \begin{array} { c } \text { Installation } \\\text { costs }\end{array} & \begin{array} { c } \text { Equipment modifications } \\\text { before it was ready for use }\end{array} & \begin{array} { c } \text { Purchase } \\\text { price }\end{array} \\\hline \text { No } & \text { Yes } & \text { Yes } & \text { Yes } \\\hline\end{array}$$
C) $$\begin{array} { | c | c | c | c | } \hline \begin{array} { c } \text { Staff training to } \\\text { operate equipment }\end{array} & \begin{array} { c } \text { Installation } \\\text { costs }\end{array} & \begin{array} { c } \text { Equipment modifications } \\\text { before it was ready for use }\end{array} & \begin{array} { c } \text { Purchase } \\\text { price }\end{array} \\\hline \text { No } & \text { Yes } & \text { No } & \text { Yes } \\\hline\end{array}$$
D) $$\begin{array} { | c | c | c | c | } \hline \begin{array} { c } \text { Staff training to } \\\text { operate equipment }\end{array} & \begin{array} { c } \text { Installation } \\\text { costs }\end{array} & \begin{array} { c } \text { Equipment modifications } \\\text { before it was ready for use }\end{array} & \begin{array} { c } \text { Purchase } \\\text { price }\end{array} \\\hline \text { Yes } & \text { Yes } & \text { Yes } & \text { Yes } \\\hline\end{array}$$