stamp duty should be a cost or expenses

Stamp duties is a legal expenses which is necessary before the actual operation of the property, so it should be treated as cost of assets.

Besides stamp duties, legal cost is also a cost which should be included in cost of investment.

印花稅係入cost of property，因為o係preoperty正式運作之前必須要支付的，所以係要計埋ge~!!

咩數可以put into P&L to written off as an expenses呢 ?
就係一d唔係令asset升值ge expenses，例如repair & maintenance, which only be used to 'maintain' the function of the asset。先可以入落P&L written off。

其實係Capital expenditure 同revenue expenditure 的分別。
Capital expenditure :
1) getting a long-term benefits
2)adding value to the existing fixed asset.

可以P&Lwritten off的只有:
1)with the purpose of eaarning revenue income.

stamp duty should be added to the cost of assets. simply, if you have Sales and Purchases agreement, you can see the selling price of your property, that would be the considation of the property. and under the agreement, you can see the amount of the stamp suty and the amount of agency fee. actually, theres two expenses are captial nature, which is the cost of your property.

It should be an expenses. Because the stamp duty will not add-on additional value on this property. Thus, it should be an expenditure.