Expenditure Classification: Consider each of the following items:

a. Cost of a fan belt repair on the company truck. b. Cost of major overhaul on an engine in a large piece of construction equipment that is expected to be completed every two years. c. Lawyers fees associated with a successful patent application. d. Lawyers fees associated with an unsuccessful patent application. e. Excess of the book value of an old asset over the fair market value of the new asset in a trade of assets with no commercial substance. f. Surveyors fees. g. Cost to demolish an old building that is on a piece of land where a new building will be constructed. h. Future costs to restore land used for gravel pit at end of its useful life. i. Costs required to remove asbestos in building to bring it up to new safety code. j. Cost to bulldoze land to make it flat for a building site. k. Cost of replacing tires in construction equipment expected to last two years. l. Cost of installing a new roof on the company building. m. Cost to add new functions to a software package unique to the company. n. Routine maintenance of website.

Required: For each of the above items, give the name of the account to which the expenditure should be charged; that is, what account should be debited? Be specific.