Financial asste with transaction costs

Dear professor,

Thank you for your very great tutorial videos on FR.

I have a question which I can not find any example or solution for it!

When we have a financial asset that we want to hold at amortized cost and we also have transaction cost. How should we account for it in our initial recognition?

I know we have to add this transaction cost to the fair value of the financial asset in initial recognition, but I can not find any example for it.

I have seen many examples of when we have a financial liability with transaction costs and I know that I have to deduct this transaction cost in our initial recognition and I know the procedure for subsequent recognition.

I would appreciate it if you could bring me a brief example of when we have a financial asset with transaction cost and solution and help me with understanding this topic.