The acquisition cost Acquisition costs are the expenses associated with the purchase of assets. This can be, for example, the purchase price for a car or an apartment, but also the cost of repair. In German commercial law, acquisition costs are regulated in the German Commercial Code (HGB Section 255 (1)).
Acquisition costs include not only the purchase price, but also all other expenses incurred in connection with the purchase. These include, for example, brokerage fees, customs duties, transport costs and installation and assembly costs. In the case of real estate, these are, for example, costs for the notary or surveyor, for the entry in the land register or the land transfer tax.
There are two types of acquisition costs: direct and overhead. Direct costs are incurred only for a single asset and can be allocated precisely. Overhead costs are incurred for multiple assets and are allocated to the individual assets.
There are ways to reduce the acquisition costs. For example, one can negotiate discounts or other benefits. It is important to know the acquisition costs exactly in order to calculate the costs correctly and to be able to make the decision for or against the purchase of an asset.The acquisition costs Acquisition costs are the expenses associated with the purchase of assets. This can be, for example, the purchase price for a car or an apartment, but also the cost of repair. In German commercial law, acquisition costs are regulated in the German Commercial Code (HGB Section 255 (1)).
Acquisition costs include not only the purchase price, but also all other expenses incurred in connection with the purchase. These include, for example, brokerage fees, customs duties, transport costs and installation and assembly costs. In the case of real estate, these are, for example, costs for the notary or surveyor, for the entry in the land register or the land transfer tax.
There are two types of acquisition costs: direct and overhead. Direct costs are incurred only for a single asset and can be allocated precisely. Overhead costs are incurred for multiple assets and are allocated to the individual assets.
There are ways to reduce the acquisition costs. For example, one can negotiate discounts or other benefits. It is important to know the acquisition costs exactly in order to calculate the costs correctly and to be able to make the decision for or against the purchase of an asset.