Question
In 20X8, a company has acquired a technological equipment for its use in the production process. The costs associated with it, are the following ones:
In 20X8, a company has acquired a technological equipment for its use in the production process. The costs associated with it, are the following ones:
Amount ()
Purchase price
210.000
Customization
108.000
Transportation
9.400
Installation
11.700
Testing
5.700
Training costs
14.000
VAT (refundable)
67.000
Additional information:
Training costs refer to training sessions held at the company to show the employees how to properly manage the equipment
The amount recorded as acquisition cost for this asset in 20X8 is:
Select one:
a. 358.800
b. 344.800
c. 329.700
d. 425.800
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