Consider each of the following items:
a. Cost of an oil change on the company’s truck.
b. Cost of major brake replacement in a large piece of construction equipment that is expected to be completed every two years.
c. Lawyers’ fees associated with a successful patent application.
d. Lawyers’ fees associated with an unsuccessful patent application.
e. Cost development website used exclusively to advertise new products.
f. Cost permits for building construction.
g. Cost to demolish an old building that is on a piece of land where a new building will be constructed.
h. Future costs to restore land used for mine at end of its useful life.
i. Costs required to remove asbestos in building to bring it up to new safety code.
j. Cost to excavate land to make it lat for a building site.
k. Cost of replacing tires in construction equipment expected to last two years.
l. Cost of installing a new roof on the company’s building.
m. Cost to add new functions to a software package unique to the company.
n. Routine maintenance of website.
For each of the above items, give the name of the account to which the expenditure should be charged; that is, what account should be debited? Be specific.