Classifying Cost of Long-Term Assets Gallon Auto purchased a neighboring lot for a new building and parking lot. Indicate whether each of the following expenditures is properly charged to Land, Land Improvements, or Buildings: 1. Paving costs 2. Architects' fee for building design 3. Cost of clearing the property 4. Cost of the property 5. Building construction costs 6. Lights around the property 7. Building permit 8. Interest on the construction loan