Using the Codification database, research the issues below. Your research should consist only of the appropriate reference to the authoritative literature, without paraphrasing or commentary. Where applicable, you must supply the complete citation number, including Topic, Subtopic, Section, and Paragraph. All boxes below must be completed for full credit.

Describe the general principle involved in determining the cost basis of a fixed asset received in a trade.

Topic	Subtopic	Section	Paragraph
At what amount may interest on a qualifying asset be added to the asset's recorded cost basis?
Topic	Subtopic	Section	Paragraph