21. To what extent do you consider the following items to be proper costs of property, plant, and equipment? Give reasons for your opinions.

a. Overhead of a business that builds its own equipment.

b. Cash discounts on purchases of equipment.

c. Borrowing costs during construction of a building.

d. Profit on self-construction.

e. Freight on equipment returned before installation, for replacement by other equipment of greater capacity.

f. Cost of moving machinery to a new location.

g. Cost of plywood partitions erected as part of the remodeling of the office.

h. Replastering of a section of the building.

i. Cost of a new motor for one of the trucks.