Which item should not be capitalised as part of the cost of fixed assets?

1. A Option A: Stand by equipment and servicing equipment
2. B Option B: Interest payable on loans or deferred credits taken for the acquisition or construction of fixed assets before they are ready for use
3. C Option C: Administration and general expenses
4. D Option D: Expenditure incurred on test runs and experimental production

Answer checked 11 October 2026 · How we write and check questions