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Classify Each of the Following Costs Associated with Long-Lived Assets

Question 135

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Classify each of the following costs associated with long-lived assets as one of the following:

Premises:
Fees paid to architect to design new office building
Cost of insurance during the construction of new office building
Interest on money borrowed to finance construction of new office building
Sales taxes paid on new factory equipment
Freight costs paid on purchase of new equipment
Repairs made to used office equipment
Costs to survey a new piece of land for a new business location
Costs of government permits required to develop land for a new business location
Purchase price of land purchased for new business site
Landscaping at new business location
Responses:
Buildings
Machinery and equipment
Land
Land improvements

Correct Answer:

Fees paid to architect to design new office building
Cost of insurance during the construction of new office building
Interest on money borrowed to finance construction of new office building
Sales taxes paid on new factory equipment
Freight costs paid on purchase of new equipment
Repairs made to used office equipment
Costs to survey a new piece of land for a new business location
Costs of government permits required to develop land for a new business location
Purchase price of land purchased for new business site
Landscaping at new business location
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