Different types of assets are accounted for in different ways. The government purchased or constructed the following assets:

1. A monument to honor the sailors who served in the U.S. Coast Guard.

2. Land to be incorporated into a national forest.

3. A train station that will serve as both an operating office building and a historical monument.

4. An office building for the Government Accountability Office.

5. Land on which will be built an office building.

6. Operating room equipment for a Veterans Administration hospital.

7. A navy fighter plane.

8. A historical building that is being usedand will continue to be usedto house federal offices.

For each, indicate whether it should be:

a. Capitalized and depreciated (or amortized) over its useful life

b. Capitalized but not depreciated (or amortized)

c. Expensed as acquired and described in notes