Their own fixed assets with the funds used coming from the company itself. Self-managed fixed assets arise because there are no purchase transactions or are not tied to other development contracts. Therefore, the company allocates all costs that will be incurred for the company's needs. The costs incurred by the company include the cost of basic materials, salaries of the company's workforce and overhead costs . The overhead costs in question are electricity, water, insurance, equipment and factory equipment. To allocate funds, you need to pay attention to the division, for example separating development costs and overhead costs.

Acquisition Price of Fixed Assets by Issuing Shares Shares are a type of securities whose ownership is in the name of a company. This means that if someone buys company shares, that person has become Panama mobile number list the owner of the company. The value of share prices in the market is a measure similar to the price of wholly owned assets. Example: On March , PT Mawar issued , shares, par value. To buy land with ordinary share price. So the calculation of the acquisition price is: Nominal Shares Market Price Disagio Difference Value = , , The transaction recording journal is: Land (Debit) , , Saham hardship (Debit) , , Ordinary Shares (Credit.



Also read: Understanding Assets: Types, Classification, and Various Properties You Should Know Conclusion Basically, fixed assets and acquisition costs are components that are really needed in a company. For this reason, these two components cannot be separated in achieving the success of a company. If the company's management of fixed assets and acquisition costs do not go hand in hand, problems can arise within the company that can cause losses. By examining the meaning and method of calculating the acquisition price of fixed assets, it will be easier to run a company.