Costs that may be included in the cost of acquisition of property, plant and equipment assets include: $$\begin{array}{lcccc}& \text{ I }& \text{ II }& \text{ III }& \text{ IV }\\ \text{ Site preparation }& \text{ No }& \text{ Yes }& \text{ Yes }& \text{ Yes }\\ \text{ Initial delivery and hardling costs }& \text{ No }& \text{ Yes }& \text{ Yes }& \text{ No }\\ \text{ Installation and assernbly costs }& \text{ No }& \text{ No }& \text{ Yes }& \text{ Yes }\\ \text{ Testing whether the asset is functioning }& \text{ No }& \text{ No }& \text{ Yes }& \text{ Yes }\end{array}$$

A) I.
B) II.
C) III.
D) IV.

Site Preparation

The process of making a piece of land suitable for construction or other specific purposes, including clearing, grading, and installing foundational infrastructure.

Delivery Costs

Expenses associated with the distribution or transport of goods from the manufacturer or warehouse to the end customer.

Installation Costs

The expenses incurred to put an asset into operation and prepare it for use, including costs of setting up, assembling, and installing.