Which of the following should be included in the Machinery account?
The cost of transporting the machinery to its setup location.
The cost of a maintenance insurance plan after the machinery is up and running.
The cost of calibrating the machinery before it is shipped.
The cost of insurance while the machinery is being overhauled.

1) the cost of transporting the machinery to its setup location.
2) the cost of calibrating the machinery before it is shipped.

The other two NO! Treat these as an expense.