Shoppers’ Market purchased for $245,000 a site onwhich it planned to build a new store. The site consistedof three acres of land and included an old house and twobarns. County property tax records showed the following appraised values for this property: land, $160,000; build-ings, $40,000. Indicate what Shoppers’ should do with this $245,000 cost in its financial statements, and explain yourreasoning.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
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Chapter1: Financial Statements And Business Decisions
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Shoppers’ Market purchased for $245,000 a site on
which it planned to build a new store. The site consisted
of three acres of land and included an old house and two
barns. County property tax records showed the following

appraised values for this property: land, $160,000; build-
ings, $40,000. Indicate what Shoppers’ should do with this

$245,000 cost in its financial statements, and explain your
reasoning.

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