# ASC 325-946-30: Investments—Other — Financial Services—Investment Companies — 30 Initial Measurement

Source: FASB Accounting Standards Codification, Basic View

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## ASC 325-946-30: 30 Initial Measurement

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##### [325-946-30-1](https://asc.understandingaccounting.org/asc/325/946/#325-946-30-1)

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An investment company shall initially measure its other investments at their transaction price. The transaction price shall include commissions and other charges that are part of the purchase transaction.