{"id":147174,"date":"2023-06-30T18:16:00","date_gmt":"2023-06-30T18:16:00","guid":{"rendered":"https:\/\/businessyield.com\/?p=147174"},"modified":"2023-07-02T18:16:24","modified_gmt":"2023-07-02T18:16:24","slug":"acquisition-costs","status":"publish","type":"post","link":"https:\/\/businessyield.com\/information\/acquisition-costs\/","title":{"rendered":"ACQUISITION COSTS: Definition, Formula & Examples","gt_translate_keys":[{"key":"rendered","format":"text"}]},"content":{"rendered":"

Acquisition cost is a business phrase that describes how much money it takes to acquire equipment or property after accounting for income and profits before taxes. This word also refers to the expense of taking over another company or purchasing an existing unit from another organization. In this article, we explore what acquisition cost is, list common business acquisitions, define the principles used when finding the acquisition costs, and examine the relevant formula.<\/p>

What is Acquisition Cost?-Definition<\/h2>

A total cost that a corporation acknowledges on its books for property or equipment after adjusting for discounts, incentives, closing fees, and other essential expenditures, but before sales taxes<\/a>, is referred to as an acquisition cost. It is not the same as the invoice value of the products or services.<\/p>

Understanding Acquisition Cost<\/h2>

An acquisition cost, also known as the cost of acquisition, is the total cost recognized on a company’s books for property or equipment after adjusting for discounts, incentives, closing expenses, and other essential expenditures, but before sales taxes. An acquisition cost may also include the cost of taking over another company or purchasing an existing business unit from another company. Furthermore, an acquisition cost might reflect the costs incurred by a company in relation to the efforts required to acquire a new customer.<\/p>

Acquisition costs show the genuine amount paid for fixed assets before sales tax, expenses associated with the acquisition of a new client, or the acquisition of other firms. Acquisition expenses are useful because they reflect a more accurate cost on a company’s financial statements<\/a> than other measurements. For example, the acquisition cost of property, plant, and equipment (PP&E) accounts for any discounts or additional costs that the company may incur and is sometimes referred to as the asset’s original book value.<\/p>

Importance of Acquisition Cost<\/h2>

Acquisition cost is a critical business statistic that many companies and investors consider. In reality, many businesses fail because they do not adequately comprehend their acquisition costs.<\/p>

#1. Increasing the return on investment<\/h3>

Understanding the cost of acquiring new consumers is critical for calculating marketing ROI<\/a>.<\/p>

#2. Increasing profitability and margins<\/h3>

Understanding its acquisition cost allows a company to completely examine the value per client and increase its profit margins.<\/p>

Typical business acquisitions<\/h2>

A company can make numerous types of acquisitions. The following are examples of common business acquisitions:<\/p>

#1. Horizontal acquisition<\/h3>

When a company acquires another company in the same industry or sector that the purchasing company deems a rival. This type of transaction usually benefits both sides.<\/p>

#2. Vertical acquisition<\/h3>

This is when a firm acquires a distributor or supplier of products that are directly related to what the company sells to consumers. This type of acquisition often gives the purchasing corporation greater control over the supply chain.<\/p>

#3. Conglomerate acquisition<\/h3>

A conglomerate acquisition occurs when one company buys another in a completely unrelated industry or field. Companies do this to diversify, and it allows the purchasing company to enter new markets.<\/p>

#4. Equipment or machinery acquisition<\/h3>

This is when a corporation buys new or secondhand equipment or machinery for use in the manufacturing process. For example, a corporation may buy a steel press to make metal sheets.<\/p>

#5. Land<\/h3>

When a firm buys land or a structure, this is referred to as land acquisition. For example, a firm may buy property in order to increase its production area.<\/p>

Other types of acquisitions might be made by a firm based on its needs and industry.<\/p>

Acquisition Cost Formula<\/h2>

The most widely used acquisition cost formula among accountants and corporations is as follows:<\/p>

Acquisition cost = (Expenses related to the acquisition + cost of acquisition) – (taxes + depreciation + amortization + impairment costs)<\/strong><\/p>

Acquisition Cost Calculation Example<\/h2>

Let’s look at some acquisition cost examples to help you understand it better.<\/p>

Example #1<\/h3>

The cost of acquisition varies based on how much money is spent on client acquisition. Assume that a corporation launches a new washing powder product. The management decided to host a lecture and invite attendees. The marketing and advertising divisions’ goal here is to bring in new clients to the conference.<\/p>

The washing powder will be demonstrated at the conference. Furthermore, the firm is attempting to launch its new product using a seminar platform. The total cost of sales and marketing is $18,000. Two hundred people attended the session, with 90 of those invited signing up for the product and deciding to purchase it.<\/p>

Let us apply the acquisition cost formula to the provided data:<\/p>

CAC = Sales and marketing cost \/ Number of new customers acquired<\/p>

CAC = 18000 \/ 90 = $200<\/p>

Thus, the company accrued a cost of $200 for acquiring one customer.<\/p>

Example #2<\/h3>

The purchase cost of property and land includes an indexed acquisition cost as well as other considerations. The total cost is determined by the cost inflation index for the transfer and sale years.<\/p>

Assume Bernard sold his property in 2020 for $90000. Bernard originally paid $72000 for the property in 2015. If Bernard pays 20% in taxes, his CII in 2015 is 180, and his CII in 2020 is 270.<\/p>

Indexed acquisition cost = 90000 x 270 \/ 18 =  $135,000<\/p>

The CII is always available on the income tax department\u2019s official website.<\/p>

Acquisition Cost Principles<\/h2>

Companies can utilize acquisition cost principles to account for fixed assets<\/a> properly. The most common principles linked with this expense are as follows:<\/p>