问题如下：
Which costs incurred with the purchase of property and equipment are expensed?
选项：
A.Delivery charges
B.Installation and testing
C.Training required to use the property and equipment
解释：
C is correct.
When property and equipment are purchased, the assets are recorded on the balance sheet at cost. Costs for the assets include all expenditures required to prepare the assets for their intended use. Any other costs are expensed. Costs to train staff for using the machine are not required to prepare the property and equipment for their intended use, and these costs are expensed.
请问运费为什么是资本化呢？
