In general, the difference between the cost of acquisition and fair value of net assets of business share is confirmed as purchased goodwill.

目前，国际上和我国普遍将合并成本与取得的被并购企业净资产的公允价值份额的差额确认为合并商誉。

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In the process of business combination, the difference between acquisition cost and the value of the net assets acquired is often encountered.

在企业并购过程中，往往会遇到并购成本与被购企业净资产价值间存在差额的问题。

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Article 41 all assets shall be recorded on the basis of the actual cost of acquisition, manufacturing, or construction.

第41条各项资产应以取得、制造或建造时之实际成本为入帐基础。

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As you may be aware, the year-end fiscal cliff deal brought 50 percent bonus depreciation back from the dead for 2013, once again providing taxpayers the opportunity to immediately deduct half the cost of qualifying assets in the year of acquisition, plus the regular, year-one depreciation on the remaining basis.

FORBES: IRS Releases 2013 Luxury Auto Depreciation Limits