Canada Training for purchased equipment - Expense or Capital

[Wark]

Does anyone have any specific guidance with respect to capitalizing training costs for purchased equipment. Any guidance I can find relates to developed software but nothing specific as to what training you can capitalize with respect to equipment. Thoughts???

 

[kirby]

Usually not capitalized. The equipment will remain fixed in place but not so the trained employees.

 

[M_s2022]

Capitalised expenses include those directly attributable to procuring the asset and putting it into operations such as purchase price including taxes, shipment, installation, due diligence and legal fees if applicable but doesn't include staff training.