Which of the following types of expenditures is not subject to capitalization under the UNICAP rules?

Question

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UNICAP, or Uniform Capitalization Rules, require certain costs to be capitalized rather than immediately expensed. These include direct and indirect costs incurred to produce or acquire property. Selling expenditures, such as advertising and marketing costs, are not included in this list and are therefore not subject to capitalization under UNICAP. Cost of manufacturing labor, compensation of managers who supervise production, and cost of raw materials are all subject to capitalization under UNICAP.

Which of the Following Types of Expenditures Is Not Subject