Accounting question

In the study of longlived assets, there have been situations where some of these types of assets are not subject to depreciation, depletion or amortization. a. Excluding the asset "Land" which is never subject to depreciation, describe five different situations involving five different longlived assets in which depreciation, depletion, or amortization may not necessarily be recorded. b. Explain with direct reference to the Canadian conceptual framework why land that is used in a company's operations is never depreciated. Your answer must make reference to the Canadian conceptual framework