Please help answer these question either being true or false . Only answer if it's true or false ?

Thank you

18- Property, plant, and equipment includes only depreciable assets such buildings, and equipment. 19- Property, plant and equipment is to be used in open 20- Land could include additional land improvements that have an indefinite life 21- Cost of buildings could include professional fees and building permits 22- Cost of equipment does not include costs of conducting trial runs. Comment > Expert