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1·Thus, many incidental costs may be included in the cost assigned to a plant asset.

因此，长期资产的成本可能包括很多附加成本。

2·The concept of including in the cost of a plant asset all of the incidental charges necessary to put the asset in use is illustrated by the following example.

下例演示了将所有为使长期资产能投入使用而必须花费的附加支出全部包括在长期资产成本内的理念。

3·In insurance on goods or merchandise, the insurable value is the prime cost of the property insured, plus the expenses of and incidental to shipping and the charges of insurance upon the whole;

在货物或商品保险中，保险价值是该保险财产的成本价格，加上海运费和与海运有关的费用，及全部海运过程中的保险费用。