All assets need to be reported, whether they are expensed or capitalized. "With this tool, site selectors will have a greater understanding of the assets available in Pima County, which helps to attract more companies here.The original cost of a personal property item includes the purchase price plus all freight and installation costs, as well as sales taxes. The purpose of this procedure is to detail the management of capital assets owned by. In an asset purchase, the purchaser only acquires the assets and liabilities it identifies and agrees to acquire and assume from the seller. PURCHASE PRICE LIMITS: Acquisition Limits (Purchase Price Limits).