Record any fees associated with registering the security that is being sold.
Calculate all fees incurred from the services of professionals, such as investment bankers, underwriters and attorneys.
Record any state or federal expenses associated with selling the security.
Add the totals from Steps 1 through 3 to determine the total flotation cost.
Report the flotation costs in terms of percentage if necessary. For instance, if the price of a security is $10,000 and the flotation costs are $500, the flotation costs would account for 5 percent of the price of the security (500 / 10,000 = 0.05; 0.05 x 10 = 5 or 5 percent).