$900,000 buys land and a building in one deal. Neither price is given — only what each was appraised at.
| Land | 270,000 | ||
| Building | 630,000 | ||
| Cash | 900,000 |
Land $270,000 + Building $630,000 = $900,000
The records a at everything normal and necessary to get it ready for its intended use — price, freight, installation, testing. Once it is running, later costs are a different question.
A splits one price across several assets by their relative appraised values, because and need separate cost bases — only one of them depreciates.