Ecklund Company purchased land and a building on January 12010. Managements best

Ecklund Company purchased land and a building on January 12010. Managements best estimate of the value of the land was$100000 and of the building $200000. However management told theaccounting department to record the land at $220000 and thebuilding at $80000. The building is being depreciated on astraight-line basis over 20 years with no salvage value. Why do yousuppose management requested this accounting treatment? Is itethical?