State the class number for each of the following 14 items, and briefly describe the method and rate of cost allocation:

1.Furniture and fixtures

2.Tools (each costing less than $500)

3.Printing press used by a publisher of paperback books (purchased after March 18, 2007 and before 2016)

4.Paving of a parking lot

5.Concession licence for a 10-year time period

6.Franchise for an unlimited life

7.Computer application software

8.Computer hardware

9.Customer list

10.Glasses and cutlery used in the operation of a restaurant

11.Sprinkler system in a building

12.Television commercial used to promote company products

13.Cost of reorganizing a corporation’s share capital

14. Clean energy generating equipment – solar panels