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Central National Bank Recently Acquired a New Computer System

Question 90

Multiple Choice

Central National Bank recently acquired a new computer system.Which of the following costs associated with the computer should not be recorded in the Equipment account? ​


A) Installation of a backup power source required for the computer
B) Replacement of several circuit boards damaged during installation
C) System programmer wages for personnel hired to install the system
D) Insurance coverage covering the transport period from the manufacturer

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