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 1)(3pts) The Cost value of each The Replacement value of each All of the above None of the above 13) The land improvements: (Select 13pts) They have an unlimited useful life O Their value doesn't decrease They are depreciable All of the above None of the above