Classify each of the following costs associated with long-lived assets as one of the following:
a.Land improvements
b.Buildings
c.Land
d.Machinery and equipment
201.Outdoor lighting at new business location
202.Cost assessed by city for paving a public street that borders land on which a new business location will beconstructed
203.Walkways to surround new business location
204.Fences around land at new business location
205.Modifying a building purchased for new business location
206.Cost of installing new equipment
207.Paved parking areas at new business location
208.Cost of grading and leveling land to be used for a new business site
209.Cost of removing an existing building to ready land for use as a new business site
210.Supplies (materials) used to test new equipment