Acquisition-related costs – confused

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  • #2213983
    animalwithin
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    So I know the following are expensed in an acquisition (unless I’m wrong):

    -Legal/accounting fees
    -Consulting fees
    -Finders fees
    -General/admin costs

    What I’m confused about are costs associated with the issuance and registration of debt/equity securities.

    I know these aren’t expensed, but I feel like I have seen special cases where they are expensed. If they’re not expensed, what do we do with them?

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