Original Cost
All of the costs directly associated with acquiring an asset and putting it into use.
Investopedia Commentary
The type of costs involved vary according to the type of asset. If this is machinery, original cost might include transport to your facility. If this is a security, the original cost may include commissions or related fees.
See also: Acquisition Debt, Assessed Value, Cost Basis, Expense, Internal Revenue Service (IRS), Moving Expenses, Net Proceeds, Write-Off