The price of the land, building and equipment consists of the purchase price, exclusive of tax, other taxes, import about a purchase. The direct costs that are assets that are available.
The cost of property, plant and equipment comprises its purchase price, including import duties and other taxes associated with the purchase. Direct cost of the asset is in condition for use. For trade discounts and cash discounts must be deducted from the balance of the purchase price of the real asset prices.
Cost of property, plant and equipment consists of the purchase price including tax. Tax other about buying direct cost of various makes asset is in the condition that is available.