A clothing firm purchased laptop

Laptops .( Fixed assets) Dr.
Bank / Sundry Creditors CR.

Delivery expenses Dr ( indirect exp
Cash/ Bank Cr

Generally if it is online purchase then total price will be inclusive of all charges..

As per AS 10 expenses incurred for Delivery to be capitalise .

There is no connection with online and fixed asset.The fixed asset accounting guidelines are different.All expenses incidental to put the asset to its working condition are considered.

Property , Plant & Equipment has different guidelines & there is separate accounting standard.And we can't even call it as Fixed Asset but you need to use PPE.

So the motive of the earlier comment is different.

If it is online payment , total payment will be considered through invoice as PPE but if you go to buy the PPE physically the invoice should not show the other charges

It has not been specifically mentioned regarding online , so we have considered it has physically .

The general rule for capitalization of assets.Its not included in invoice. There is no seperate accounting standard for others.