Query on capital expenditure

The truck and driver expenses plus fuel must be capitalised.

 Once you open the machinery package, depreciation starts based on the no. of days of usage. So trial expenses are operating expenses and must be expenses just like how daily operating expenses are expensed. 

The truck and driver expenses plus fuel must be capitalised.

 Once you open the machinery package, depreciation starts based on the no. of days of usage. So trial expenses are operating expenses and must be expenses just like how daily operating expenses are expensed. 

The truck and driver expenses plus fuel must be capitalised.

 Once you open the machinery package, depreciation starts based on the no. of days of usage. So trial expenses are operating expenses and must be expenses just like how daily operating expenses are expensed. 

I thought about the second point - bringing the asset to the location and condition necessary for it to be capable of operating. And condition means in good condition. Once you opened it all risks and rewards are transferred to you. If it doesn't work in the trial run which it must, return back the machinery. AS means pretty much the same. So condition cannot mean working condition when when we already know the meaning of asset. Otherwise, where is the economic benefit? So condition means, transporting and installing without damage.