Purchase of stocks (merchandise and raw materials)

This category includes current purchases of goods made from third parties, provided they meet the following two requirements:

1. That they are carried out to obtain income. 
2. That they are assets that are part of current assets.

The purchase price must include additional costs , such as transportation, insurance, loading and unloading and others directly attributable to the acquisition.

This price is the amount invoiced by the seller (after any discount, price reduction or similar, as well as the interest incorporated into the nominal amount of the debts), which will include the additional costs that occur until the goods are located for sale (transport, tariffs, insurance...).