How do you determine if these practices are acceptable in this question? How to properly (accounting-wise) present the conclusion here?

9. Assume that you are recently hired as the CFO for Metro Inc., you are asked to consider the following 2 scenarios. Please review and discuss if these practices are acceptable and why: a) In January 2022 , Metro Inc. spent $150,000 in training their employees to change to a new computer system. Metro has included this cost as part of the cost of the new computer system and amortize the full cost of the computer system over the excepted life of 5 years. b) On February 28, 2022, Metro received an inventory from Gaylord Bakery in the amount of $20,000. Gaylord is a new bakery goods supplier who wants to get into the retail business and Metro has agreed to sell their products on a consignment basis. This is included in Metro's inventory at the end of February, 2022