A decentralized company utilizes each of the following account descriptions for certain of its expense accounts. Identify each account as either a separable cost/asset or a common cost/asset.

(a) Officer's salaries

(b) Property and equipment, Division \(\mathrm{A}\)

(c) Direct labor

(d) Corporate public relations

(e) Data processing

(f) Accounts receivable, corporate (g) Indirect labor (h) Buildings, corporate