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A company purchased property for $120,000. The property included a building, equ

ID: 2514697 • Letter: A

Question

A company purchased property for $120,000. The property included a building, equipment and land. The building was appraised at $90,000, the land at $59,000, and the equipment at $32,000 for a total appraised value of $181,000. What is the amount of cost to be allocated to the building in the accounting records? (Round your intermediate calculations to 3 decimal places.)

$0

$59,640

$90,000

$120,000

A company purchased property for $120,000. The property included a building, equipment and land. The building was appraised at $90,000, the land at $59,000, and the equipment at $32,000 for a total appraised value of $181,000. What is the amount of cost to be allocated to the building in the accounting records? (Round your intermediate calculations to 3 decimal places.)

Explanation / Answer

B. $59,640

The amount of cost to be allocated to the building in the accounting records is:

= ($90,000 / $181,000) * $120,000

= 0.497 * $120,000

= $59,640

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