Which costs incurred in acquiring used printing press


Response to the following problem:

Tina Chester owns and operates Pinebush Print Co. During September, Pinebush Print Co. incurred the following costs in acquiring two printing presses. One printing press was new, and the other was used by a business that recently filed for bankruptcy.

Costs related to new printing press:

1. Fee paid to factory representative for installation

2. Freight

3. Insurance while in transit

4. New parts to replace those damaged in unloading

5. Sales tax on purchase price

6. Special foundation

Costs related to used printing press:

7. Amount paid to attorney to review purchase agreement

8. Freight

9. Installation

10. Repair of vandalism during installation

11. Replacement of worn-out parts

12. Repair of damage incurred in reconditioning the press

a. Indicate which costs incurred in acquiring the new printing press should be recorded as an increase to the asset account.

b. Indicate which costs incurred in acquiring the used printing press should be recorded as an increase to the asset account.

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Cost Accounting: Which costs incurred in acquiring used printing press
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