单选题

A company purchased a warehouse for €35 million and incurred the following additional costs in getting the warehouse ready to use:
·€2.0 million for repairs 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 for employees to familiarize them with the facility The cost to be capitalized to the building account (in millions) is closestto:

【正确答案】 B
【答案解析】

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:

  € Millions
Initial cost 35.00
Repairs to roof and windows 200
Modifications to interiors 0.50 
Total cost 37.5