Classify each of the following costs associated with long-lived assets as one of the following: Buildings, Machinery and equipment, Land, Land improvements.

- Costs of government permits required to develop land for a new business location

- Interest on money borrowed to finance construction of new office building

- Repairs made to used office equipment

- Landscaping at new business location

- Cost of insurance during the construction of new office building

- Fees paid to architect to design new office building

- Sales taxes paid on new factory equipment

- Costs to survey a new piece of land for a new business location

- Purchase price of land purchased for new business site

- Freight costs paid on purchase of new equipment