In the event that cash consideration is included in the exchange, the cost of PP and E acquired is increased (or decreased) by the amount of the cash surrendered (or received).
If cash consideration is included in the exchange, PP and E acquired cost increases by the amount of cash surrendered or received.
(Incidentally, the WJC page, which links to the Washington Times site, boasts some of the most intrusive music of any site on the Web.)