Indicate all of the costs that would appear under Non-Current Assets on the Statement of Financial Position:

a. Development costs for new products which conform to the six criteria for capitalization.

b. New driveway to the office building.

c. Costs to register trademarks.

d. Estimated reclamation costs (asset retirement costs) for a gas well to be paid at the end of the well's life.

e. Repair and maintenance costs for new equipment.

f. Costs for repainting the office.

g. Amounts paid for research activities.