Indicate whether each of the following items should be recorded as property, plant, and equipment (PP&E) or an intangible asset (I) on the statement of financial position. If the asset does not fit either of these categories, write NA for "not applicable" in the space provided.
(a) _________ Accumulated amortization
(b) _________ Asset retirement cost for a factory
(c) _________ Assets under finance lease
(d) _________ Building
(e) _________ Franchise
(f) _________ Inventory
(g) _________ Common shares
(h) _________ Impairment loss
(i) _________ Land
(j) _________ Land improvements
(k) _________ Leasehold improvements
(l) _________ Licence right
(m) _________ Operating lease
(n) _________ Patent
(o) _________ Research costs
(p) _________ Residual value on building
(q) _________ Trademark