Indicate Whether Each of the Following Expenditures Should Be Classified

Indicate whether each of the following expenditures should be classified as land (L), land improvements (LI), buildings (B), equipment (E), or none of these (X).
_____ 1. Clearing costs
_____ 2. Driveway cost
_____ 3. Computer installation cost
_____ 4. Architect's fee for building plans
_____ 5. Surveying costs
_____ 6. Cost of assembly line trial run
_____ 7. Property taxes paid after purchase
_____ 8. Grading costs
_____ 9. Insurance and freight on computer purchased
_____ 10. Cost of lighting for parking lot
_____ 11. Landscaping cost
_____ 12. Material and labor costs incurred to construct factory
_____ 13. Cost of tearing down a warehouse on land just purchased
_____ 14. Utilities cost during first year
_____ 15. Cost of building wing
_____ 16. Sales tax on file cabinets purchased
_____ 17. Real estate commissions on land purchased
_____ 18. Contractor's fee for building construction
_____ 19. Cost to put up chain-link fence
_____ 20. Accrued taxes on land purchased