非企业合并长期股权投资初始计量

def solve(cash_paid, asset_fair_value, direct_costs):
    initial_cost = cash_paid + asset_fair_value + direct_costs
    return {"现金对价": cash_paid, "资产公允价值": asset_fair_value, "直接费用": direct_costs, "初始投资成本": initial_cost}