保留安装和修改资产的费用摘要。记录购买新资产的任何费用、改进产生的任何费用、资产估值以达到当前市场价格，以及在财政年度内将资产从一个地点转移到另一个地点。 Keeping a summary of expenses for installing and modifying assets. Record any expenses made for new assets purchased, any expenses incurred on improvements, the valuation of assets to reach current market price, and any transfer assets from one location to another during the fiscal year.