Acme Enterprises just bought a new manufacturing machine. Which of these costs should not be capitalized?
a. The 100 increase in monthly utility bills to operate the machine
b. The 500,000 invoice price of the machine
c. The 15,000 freight bill to deliver the machine to Acme's factory
d. The 8,000 cost of tearing down Acme's factory wall to get the machine inside
e. The 1,200 cost of installing the machine in factory.