When Performing an Audit of the Property, Plant, and Equipment

When performing an audit of the property, plant, and equipment accounts, an auditor should expect which of the following to be most likely to indicate a departure from generally accepted accounting principles?

A) Repairs have been capitalized to repair equipment that had broken down.
B) Interest has been capitalized for self-constructed assets.
C) Assets have been acquired from affiliated corporations with the related transactions recorded and described in the financial statements.
D) The cost of freight-in on an acquisition has been capitalized.