12) When a company buys several assets as a group and pays a lump-sum amount, the purchase price should be allocated between the components on the basis of the proportion of: (Select 1X3pts) O The Cost value of each The Replacement value of each O All of the above O None of the above 13) The land improvements: (Select 1)(3pts) They have an unlimited useful life O They are depreciable O Their value doesn't decrease O All of the above O None of the above 14) The depreciable amount is equal to: (Select 1)(3pts) Sum of depreciation expenses since the acquisition of the asset 0 Acquisition cost minus Accumulated Depreciation Acquisition cost minus Salvage Value