account questions about acquisition cost

2007-12-12 4:30 am
plz help

I'm just wondering that:

is Financial charge some kind of acquisition cost?

That means if i bought an equipment,

should the financial charge included in acquisition cost?

thz very much!!!

回答 (1)

2007-12-16 10:04 am
✔ 最佳答案
Generally yes.
If that financial charge must be necessary paid or you will not be able to use the asset purchased (e.g. stamp tax, sales tax), it is regarded as a kind of capital cost, and should be added to the original acqusition price.
參考: Textbook. I'm studying accounting subject now


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