The initial costs are a term from the economical account system. Fiscal and buchhalterisch the term is to be seen as subdivision far calm term of the acquisition and manufacturing costs. Within this framework manufacturing costs the initial costs of economic goods will be able to select to a large extent on an equal footing, there the entrepreneur between both possibilities of purchasing a restaurant property - self-manufacturing or external supply - freely are.

It concerns thereby net costs which result during the acquisition of a machine, a vehicle, a real estate or from parts of the operating and business equipment.

Among the initial costs rank not only the amount of net purchase, but also acquisition additional expenses as mentioned as freight charges, tariff and packing costs as well as all expenditures, in order to shift the acquired fortune article into a ready for use condition, whereby these expenditures must be individually zurechenbar.

• With machines and plants also Fundamentierungs and assembly costs are part of the initial costs.
• With vehicles the transfer costs, the costs of the permission, which number-describe, belong any special installations, and the first set of winter tire inclusive rims to the initial costs.

Initial costs of a real estate

Initial costs in connection with the real estate financing, are the expenditures which can be carried out, in order to acquire and into a use-ready condition shift a real estate. They contain apart from the purchase price also additional expenses as purchase of land-expensively, notary and land register costs, broker commission, development costs and financing expenses, as well as according to the value victim theory also the costs of a possibly necessary abort. There the joggle for wear (depr.) on initial costs for reason and soil is not possible, is the purchase price and acquisition additional expenses in accordance with the relationship of the market values on the reason and soil and the building to be divided. The exact distinction of the costs is set up in the article manufacturing costs.

Initial cost reduction

Any deductions such as discount payment, Boni or due to notices of defect granted price deductions reduce the initial costs. Hereunder applies the principle of the condition of the direct Zurechenbarkeit mutatis mutandis.

Additional initial costs

Additional initial costs are also present, if economic goods are such changed by maintenance, change etc., so that an extension, a substantial improvement or a change of the use purpose result. Acquisitionnear maintenance expenditures with buildings represent regularly initial costs. Likewise the purchase price ranks one among the outline intended building regularly for the acquisition and/or manufacturing costs of the building, which is established in place its.

In the financial accounting the exact determination of the initial costs is the basis for later writings-off.

By updated initial costs one understands the historical initial costs, settled around the regular off and/or writing up cumulated.

Initial costs in the VGR

In the economical Gesamtrechnung the Federal Statistical Office proves the fixed assets both to historical initial costs and to replacement costs.

No initial costs

Financing expenses (e.g. Interest) and subsequent costs (e.g. ) Do not belong to insurance, refuelling a car to the initial costs.

See also:

• Manufacturing costs
• Property

Articles in category "Initial costs"

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