Clarification Needed for Expenses Included in Asset Valuation

Hi community, does anyone know the purpose of Expenses Included in Asset Valuation? From what I understand Expenses Included in Valuation are costs incurred from the purchase of inventory products i.e. freight, taxes and duties expenses.

Then what about Expenses Included in Asset Valuation? If it is expenses incurred from the purchase of asset (fixed asset), why is the account head placed under Direct Expenses>>Stock Expenses?

If anyone has the answer, please post here. Thank you in advance!
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I think this is similar to “Expenses included in Valuation” which adds accessory costs like transportation etc to your valuation of Stock.

In case of Asset, since there is no valuation, it will add such costs to asset cost and offset the value to “Expenses Included in Asset Valuation” account.