Cost of Equipment under GAAP

As far as I know, for interest costs incurred to finance a project on builings, they should be included in the total cost of the building, and it is only applicable to cases when a significant period of time is required to get the building ready to use.

Howver, now about the case of equipment, when a period of 6 months is required to get it ready, do we have to include the interest costs in the cost of equipment?


Example:
An used machinery is purchased for $200,000, it needed repairs before it would be ready for its intended use. the company was responsible for the removal of the machinery at another factory in another place, transportation, and installation in its new facility at its site.

Costs related:
Legal bill related to writing the contract for the machinery $3000
Delivery expenses related to the tasks of disassembling the machinery and transporting it 6000
Cost to repair the machinery 6000
Additional materials, parts, and other supplies needed in installation 35000
Interest paid on a note to bank used to finance the purchase of the machinery 10000

So What is the cost of the machinery if the date of purchase was March 1, 2002 while installation and testing were completed on Sept. 30, 2002?