The complementary resource is a term that describes a type of resources contributed by each partner to a business or investment. In other words, it is the resources each partner brings to the partnership that, when merged together, provide for new resources or capabilities that neither firm could readily create alone.
Hence, the right answer is COMPLEMENTARY RESOURCES
The cost of the asset includes the cost of purchase less any given discount or tax returns and the addition of other cost incurred in making the asset available for use.