备考CFA考试练习CFA考试题是不是做了呢？是不是在练习？今天跟着融跃一起学习一下CFA考试题哦！
A company purchased a warehouse for€35 million and incurred the following additional costs in getting the warehouse ready for use:
●€2.0 million for upgrades to the building’s roof and windows
●€0.5 million to modify the interior layout to meet their needs(moving walls and doors,inserting and removing partitions,etc.)
●€0.1 million on an orientation and training session to familiarize employeeswith the facility
The cost to be capitalized to the building account(in millions)is closest to:
A、€37.6.
B、€37.5.
C、€37.0.
【Answer to question 2】B
【analysis】
B is correct.The capitalized cost of the building would include the other costs that are directly attributable to the building and are involved in extending its life or getting it ready to use:
A is incorrect.It includes the staff training:37.5+0.1=37.6.
C is incorrect.It does not include the modifications to the interior:35+2.0=37.0.
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