The IRS requires that acquisition costs—sales tax, freight, installation charges, and other costs involved in acquiring an asset and making it usable—be included in a fixed asset's tax basis and depreciated, rather than simply being written off as expense.

When you pay for things like sales tax or delivery as part of an asset's purchase price, they are automatically included in the asset's basis. But what if you pay for some acquisition costs separately? How can you get separately-paid-for acquisition costs included in an asset's basis, if you use the fixed asset recordkeeping approach from Volume IV of The QuickBooks Farm Accounting Cookbook™ series?

The following QB Ag Center article shows how, using the example of a self-propelled sprayer bought through an online auction, with a separate payment made to a trucking company to haul it home:
Depreciable Assets: Freight & Other Acquisitions Costs