1. To what extent do you consider the following items to be proper costs of the fixed asset? Give reasons for your opinions.

(a) Overhead of a business that builds its own equipment.
(b) Cash discounts on purchases of equipment.
(c) Interest paid during construction of a building.
(d) Cost of a safety device installed on a machine.
(e) Freight on equipment returned before installation, for replacement by other equipment of greater capacity.
(f) Cost of moving machinery to a new location.
(g) Cost of plywood partitions erected as part of the remodeling of the office.
(h) Replastering of a section of the building.
(i) Cost of a new motor for one of the trucks.