For each of the following long-lived assets, indicate its nature and the related cost allocation concept. Use

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For each of the following long-lived assets, indicate its nature and the related cost allocation concept. Use the following symbols:
Nature Cost Allocation Concept
L Land DR Depreciation
B Building DP Depletion
E Equipment A Amortization
NR Natural resource NO No cost allocation
I Intangible O Other
OOther
Cost Cost Allocation Asset Nature Allocation Asset Nature (1) Tractors (2) Land in use (3) Timber tract (4) Warehouse (5
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