text: Echoing their earlier comments to the Board 's Exposure Draft , Accounting for Property , Plant , and Equipment , some respondents expressed concern that expensing rather than capitalizing costs associated with stewardship PP & amp ; E would lessen the value of the operating statement as a tool for performance measurement since it would overstate the cost in the year an asset is acquired .
  
  ###
  
  Respondents were vocal about expenses and they voiced their concerns .