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Question

Which of the following CANNOT be attributed directly and capitalised while calculating depreciation?

This question was previously asked in
SSC CGL 2019 (Tier 2) GS Finance & Economics Previous Year Paper (17-Nov-2020)
The correct answer is

Cost of relocation of an asset

While calculating depreciation, costs like installation, assembly, site preparation, and handling are considered capitalized costs. However, the cost of relocating an asset is generally not capitalized as it does not directly contribute to the asset's installation or usability in its intended location.

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