B is corrent. According to ASC Subtopic 720-15, start-up activities are those onetime activities related to opening a new facility, introducing a new product or service, or conducting business in a new territory. The costs of long-lived assets additions and internal-use computer software systems development costs are not costs incurred in conjunction with start-up activities.
A is incorrect. According to ASC Subtopic 720-15, start-up activities are those onetime activities related to opening a new facility, introducing a new product or service, or conducting business in a new territory. The costs of long-lived assets additions and internal-use computer software systems development costs are not costs incurred in conjunction with start-up activities.
C is incorrect. According to ASC Subtopic 720-15, start-up activities are those onetime activities related to opening a new facility, introducing a new product or service, or conducting business in a new territory. The costs of long-lived assets additions and internal-use computer software systems development costs are not costs incurred in conjunction with start-up activities.
D is incorrect. According to ASC Subtopic 720-15, start-up activities are those onetime activities related to opening a new facility, introducing a new product or service, or conducting business in a new territory. The costs of long-lived assets additions and internal-use computer software systems development costs are not costs incurred in conjunction with start-up activities.
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