E. Site administration and general overhead costs

Explanation:
When measuring property, plant, and equipment (PPE) initially, only costs that directly contribute to bringing the asset to its intended use are included. This typically encompasses the purchase price, site preparation costs, professional fees, and installation costs. However, site administration and general overhead costs are typically considered operational expenses and are not directly attributable to the acquisition or preparation of the asset for use. Therefore, these costs should not be included in the initial measurement of PPE