What costs should not be capitalized to "building"?

Name: What costs should not be capitalized to "building"?
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Property transfer tax is not capitalized to "building" because it is a cost associated with acquiring the property rather than a direct cost of constructing the building. Costs like construction permits, engineering surveys, and interest during construction are directly associated with the construction process and therefore are typically capitalized as part of the building's cost.

What Costs Should Not Be Capitalized to "Building