Indicate whether each of the following costs is most likely capitalized or not capitalized as part of a depreciable asset's cost? Assume each of these costs is paid by the purchasing company. Item Description Accounting Treatment Capitalize the cost Do NOT capitalize the cost ge a. Installation costs b. Initial testing costs C. Purchase price of a service contract for routine maintenance d. Insurance costs during the construction period e. Delivery costs f. Insurance costs after the asset is placed into service