What is included in the original cost of property, plant, and equipment and intangible assets acquired in

Question:

What is included in the original cost of property, plant, and equipment and acquired in an exchange transaction?

Intangible Assets
An intangible asset is a resource controlled by an entity without physical substance. Unlike other assets, an intangible asset has no physical existence and you cannot touch it.Types of Intangible Assets and ExamplesSome examples are patented...