CFC Exame De Suficiência Practice Questions - CFC Exame De Suficiência Em Contabilidade Exam

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A manufacturing company acquired industrial machinery for its production line. The transaction generated the following disbursements and invoices: Purchase invoice price of R$ 200,000.00 (which includes R$ 36,000.00 of recoverable ICMS tax); Freight to transport the machine to the factory of R$ 8,000.00; Foundation and installation costs of R$ 12,000.00; Operational testing costs before full production of R$ 4,000.00; Training costs for machine operators of R$ 5,000.00; and Advertising costs for the launch event of R$ 3,000.00. In accordance with NBC TG 27 (R4) / CPC 27 (Ativo Imobilizado), what is the initial recognized cost of the machinery?
Correct Answer:
R$ 188,000.00

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