abnormal costs

If it's an expense, and you capitalise it (i.e. add it to assets), we will all end up in prison - I think that may be what happened to Worldcom.............but don't sue me.

Assets must not be overstated - that's the starting point. When I was an auditor I once damaged some client stock in an accident with a fork lift truck, so they had to spend money repairing the stock. You don't want all those extra costs being added to assets. And, of course, it is required by the standard!