Cost of Fixed Assets

I have one doubt regarding the cost of Fixed Assets. The amount deducted from the payment made to supplier due to Late delivery by supplier should be deducted from the cost of Fixed Assets or not. AS-10 provides that the cost of Fixed Assets may change on account of Price Adjustment.

What will be the Cost of Fixed Assets in this case?

For E:. Cost of Assets - 100000, Late Delivery deducted - 2000.

Wht will be the Cost of Fixed Assets? - Rs. 100000 or Rs. 98000/-.