My understanding of this is that you can't Because whether it is fixed assets, intangible assets, investment real estate or other assets, the construction cost must be related taxes and fees directly attributable to the construction of the assets.

The training fee of an enterprise is the cost incurred after the equipment is bought because it is unfamiliar with the operation of the equipment. This is not directly related expenses, but should be used as employee education fund. Similarly, the travel expenses of procurement personnel can be directly included in the management expenses instead of the cost of fixed assets.

The freight and loading and unloading expenses incurred in transporting the equipment to this unit are directly related expenses.