Brief Exercise 223 Indicate whether each of the following expenditures should be classified as land, land improvements, buildings, equipment, or none of these. 1. Computer installation cost 2. Driveway cost 3 Architect's fee 4. Surveying costs 5. Grading costs 6. Cost of lighting for parking lot 7. Insurance while in transit and freight on computer purchased 8. Material and labor costs incurred to construct factory 9. Cost of tearing down a warehouse on land just purchased Land Improvements Land Equipment None of these Buildings 10. Utility cost during first year