取しゅ得とく原げん価か

noun

acquisition cost; cost of acquisition

Accounting term for the original cost paid to acquire an asset, including purchase price and directly attributable expenses.

• 固こ定てい資し産さんは取しゅ得とく原げん価かで計けい上じょうされる。

  Fixed assets are recorded at acquisition cost.

• 取しゅ得とく原げん価かには購こう入にゅう代だい金きんのほか、運うん送そう費ひや設せっ置ち費ひ用ようも含ふくまれる。

  Acquisition cost includes not only the purchase price but also transportation and installation costs.