Refer to the facts in A9 7.

Data from A9-7.

Consider each of the following items:

a. Cost of an oil change on the company’s truck.

b. Cost of major brake replacement in a large piece of construction equipment that is expected to be completed every two years.

c. Lawyers’ fees associated with a successful patent application.

d. Lawyers’ fees associated with an unsuccessful patent application.

e. Cost for the development of a website used exclusively to advertise new products.

f. Cost of permits for building construction.

g. Cost to demolish an old building that is on a piece of land where a new building will be constructed.

h. Future costs to restore land used for mine at end of its useful life.

i. Costs required to remove asbestos in building to bring it up to new safety code.

j. Cost to excavate land to make it flat for a building site.

k. Cost of replacing tires in construction equipment expected to last two years.

l. Cost of installing a new roof on the company’s building.

m. Cost to add new functions to a software package unique to the company.

n. Routine maintenance of website.

Required:
For each of the above items, using ASPE, give the name of the account to which the expenditure should be charged; that is, which account should be debited? Be specific. Indicate the items that are different as compared to IFRS.