OIdentify each of the following expenditures as chargeable to Land, Land Improvements, Buildings, Machinery and Equipment, or other account.

1. Cost of paving parking area for employees and customers. Land Improvements

Buildings

Land

Land Improvements

Machinery and Equipment

Other account

2. Insurance during construction of building.

Buildings

Land

Land Improvements

Machinery and Equipment

Other account

3. Interest incurred on loan during construction of building.

Buildings

Land

Land Improvements

Machinery and Equipment

Other account

4. Fee paid for installation of equipment.

Buildings

Land

Land Improvements

Machinery and Equipment

Other account

5. Special foundation for new equipment acquired.

Buildings

Land

Land Improvements

Machinery and Equipment

Other account

6. Insurance on new equipment while in transit.

Buildings

Land

Land Improvements

Machinery and Equipment

Other account

7. Freight charges on new equipment.

Buildings

Land

Land Improvements

Machinery and Equipment

Other account

8. Cost of repairing vandalism damage to equipment during installation.

Buildings

Land

Land Improvements

Machinery and Equipment

Other account

9. Sales tax on new equipment.

Buildings

Land

Land Improvements

Machinery and Equipment

Other account

10. Cost incurred in repairing damage resulting from installation of new equipment.

Buildings

Land

Land Improvements

Machinery and Equipment

Other account

11. Cost of land fill for building site.

Buildings

Land

Land Improvements

Machinery and Equipment

Other account

12. Cost of lubricating oil purchased for periodic oil changes for equipment.

Buildings

Land

Land Improvements

Machinery and Equipment

Other account

13. Parking lot lighting.

Buildings

Land

Land Improvements

Machinery and Equipment

Other account

14. Installing a fence around the parking lot.

Buildings

Land

Land Improvements

Machinery and Equipment

Other account

15. Repainting the trim on a building.

Buildings

Land

Land Improvements

Machinery and Equipment

Other account

16. Special assessment paid to city for extension of water main to property.

Buildings

Land

Land Improvements

Machinery and Equipment

Other account

17. Cost of razing and removing the old building on property acquired for a building site.

Buildings

Land

Land Improvements

Machinery and Equipment

Other account

18. Delinquent real estate taxes assumed by purchaser on property acquired for a building site.

Buildings

Land

Land Improvements

Machinery and Equipment

Other account

19. Attorney's fee for title search.

Buildings

Land

Land Improvements

Machinery and Equipment

Other account

20. Architect's fee for building plans and supervision of construction.

Buildings

Land

Land Improvements

Machinery and Equipment