Final answer:
The costs that can be included in PPE and amortized are the purchase price and installation costs. Maintenance and financing costs are not included.
Step-by-step explanation:
The costs that can be included in Property, Plant, and Equipment (PPE) and amortized are the purchase price and installation costs. These costs are added to the initial cost of the PPE and spread over its useful life through amortization. Maintenance costs are not directly included in the PPE and are expensed as incurred rather than capitalized. Financing costs, such as interest on a loan used to purchase the PPE, are also not included in the PPE asset but are accounted for separately as an expense.