Examlex
Which of the following subsequent expenditures would not be capitalized?
Productivity
A measure of the efficiency of production, often expressed as the ratio of outputs to inputs in the production process.
Training
The process of enhancing the skills, capabilities, and knowledge of employees for the purpose of improving job performance.
Capital
Capital refers to financial assets or physical resources that are used in the production of goods and services, including machinery, buildings, or money invested.
Workforce
The group of people who are engaged in or available for work, either in a country or a firm.
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