What is the value of the asset?
The initial value is the ingoing value of the asset and includes its purchase price, according to the invoice issued by the supplier or to the customs statement, as the case may be, to which all the relevant costs regarding importation, customs payments, taxes and charges established by the law are added, as well as transportation costs and other additional costs, if they are not paid separately by the user or by a third party, based on a separate convention.
