. . "d depend on the D ??? ??? ??? The debit for a sales tax properly levied and paid on the purchase of machinery preferably would be a charge to A ??? ??? ??? Fences and parking lots are reported on the balance sheet as B ??? ??? ??? Historical cost is the basis advocated for recording the acquisition of property, plant, and equipment for all of the following reasons except B ??? ??? ??? Which of the" . .