Acquisition Cost Items that may relate to property, plant, and equipment follow: 1. Purchase price of a machine
2. Delinquent property taxes at the time of 3. Interest on debt used to purchase equipment 4. Sales taxes paid on purchase of equipment equipment 5. Costs to install a machine 6. Ordinary repairs to equipment 7. Cost to remodel a building
8. Architectural fees paid for design of a purchase building
9. Cost of training employees to run
10. Transportation costs to have furniture