Final answer:
The cost of gas provided by the dealership at the time of delivery would not be added to the capital cost of an automobile because it is considered an operating expense rather than a capital expense.
Step-by-step explanation:
The cost that would not be added to the capital cost of an automobile is gas provided by the dealership at the time of delivery. Capital costs are long-term expenses incurred in the acquisition of an asset. They include the purchase price of the asset and costs that are necessary to get the asset ready for its intended use. In the case of an automobile, this would include the delivery costs from the factory to the dealership, the cost of added options such as air conditioning and a sun roof, and the cost of the initial vehicle license, as these are all necessary expenses related to the acquisition and customization of the vehicle itself.
In contrast, gas provided by the dealership is considered an operating cost rather than a capital cost. Operating costs are associated with the day-to-day running of the vehicle, which in this case would not be capitalized but expensed as the fuel is consumed.