is a structured program in which a high-potential trainee is groomed for a management position through a carefully designed sequence of short-term job transfers and rotations, gaining experience with various parts of the business, often with increasing levels of challenge and responsibility.

Management training program.

Explanation:

Management training program is a structured program in which a high-potential trainee is groomed for a management position through a carefully designed sequence of short-term job transfers and rotations, gaining experience with various parts of the business, often with increasing levels of challenge and responsibility.

Basically, it is a structured program which is typically designed and focused on improving a high-potential trainee's skills such as communication, listening, empathy, oratory abilities, etc, in order to make them to be more productive, valuable, an effective leader, and leverage on new opportunities that would help the organization achieve success in their set goals and objectives, as well as enhance their competitive advantage over rivals in the industry.

$140,000

Explanation:

Sam corporation purchased a plot of land for $100,000

The cost to raze a building on the property is $50,000

Sam received $10,000 from the sale of scrap materials

$800,000 was spent by Sam to build a new plant in the site

The excavation costs was $30,000

Therefore, the amount that Samm should capitalize in its land account can be calculated as follows

= cost of land+ cost to raze a building on the property - sale of scrape materials

= $100,000 + $50,000 - $10,000

= $150,000-$10,000

= $140,000

Hence Samm should capitalize $140,000 in its land account.