Identify in which financial statement (statement of financial position, statement of income, or statement of cash flows) and in which section (for example, property, plant, and equipment in the statement of financial position) each of the items should be reported. Account Financial Statement Section Accounts receivable Accumulated amortization-copyrights Accumulated amortization-development costs Statement of Financial Position Accumulated depreciation-buildings Statement of Financial Position Accumulated depreciation-equipment Accumulated depreciation-furniture Accumulated depreciation-vehicles Acquisitions of property, plant, and equipment Statement of Financial Position V Property, Plant, and Equipment Buildings Copyrights Depreciation and amortization expense Development costs Statement of Financial Position V Property, Plant, and Equipment Equipment Furniture Statement of Financial Position Goodwill Goodwill Impairment loss Land Trademarks Vehicles