Samtech manufacturing purchased land and building for $4 million. in addition to the purchase price, samtech made the following expenditures in connection with the purchase of the land and building:
title insurance $ 16,000
legal fees for drawing the contract 5,000
pro-rated property taxes for the period after acquisition 36,000
state transfer fees 4,000
an independent appraisal estimated the fair values of the land and building, if purchased separately, at $3.3 and $1.1 million, respectively. shortly after acquisition, samtech spent $82,000 to construct a parking lot and $40,000 for landscaping.
required:
determine the initial valuation of each asset samtech acquired in these transactions. (enter your answers in whole dollars.)
assets initial valuation
land
building
land improvements

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Ethics refers to fundamental principles of right and wrong; ethical behavior is behavior that is consistent with those principles. hrm decisions should be ethical, but the evidence suggests that is not always the case. many ethical issues in the workplace involve hrm. in the context of ethical human resource management, hr managers must view employees as having basic rights. in this activity, you will look at the four principles for ethical behavior and the basic rights employees should expect in the work environment. hr managers must view employees as having basic rights, for such a view reflects ethical principles embodied in the u. s. constitution and bill of rights. organizations often face situations in which the rights of employees are affected. ethical, successful companies act according to four principles: emphasizing mutual benefits, employees assuming responsibility for the actions of the company, companies having a sense of purpose or vision that employees value, and emphasizing fairness.