When you purchase an asset (say an air ventilation system) does the debit amount include the tax amount, if not how would it be journalized and what amount (asset amount or asset amount plus taxes) would you start with for the schedule of depreciation?

When you purchase an asset (say an air ventilation system) does the debit amount include the tax amount, if not how would it be journalized and what amount (asset amount or asset amount plus taxes) would you start with for the schedule of depreciation?