unclear about something

[Flaming_Arrow]

A van was advertised for $ 36 000 + 3600. a firm bargained it for $1500 worth of on-road costs for $35200 inc 3200 GST. an extra $2000 was used for installation of racks etc.

why is the $1500 added to the cost price? it is not needed to get the asset into location or in a condition ready for use?
or is it included because its calculated with GST in it. (10% of $32 000 which includes the on-road costs)
would like help on this

Thanks.

[unknown id]

The on-road costs are just that: the amount of money you pay in order to get the van on to the road ready for use; it's a requisite for all new vehicles, regardless of the price you pay for the vehicle itself. As such, it is imperative that this amount is added on to the cost price of the van to ensure that the Historical-Cost principle and the qualitative characteristic of Reliability are adhered to.

[Flaming_Arrow]

thanks