Reitmans (Canada) Limited reported the following selected information as at February 2, 2013 (in thousands):

Accumulated depreciation-buildings............................................. $ 22,467

Accumulated depreciation-fi xtures and equipment.............................. 85,936

Accumulated depreciation-leasehold improvements............................ 101,961

Accumulated amortization-soft ware................................................10,191

Amortization expense ....................................................................5,080

Buildings .................................................................................53,149

Depreciation expense ...................................................................53,047

Fixtures and equipment ...............................................................166,756

Goodwill .................................................................................42,426

Land .......................................................................................5,860

Impairment loss ..........................................................................2,128

Leasehold improvements ............................................................189,730

Operating leases .......................................................................494,752

Reversal of impairment loss ..............................................................600

Soft ware (intangible assets) .........................................................28,916

Trademarks .................................................................................499

Instructions

(a) Identify in which financial statement (statement of financial position, income statement, or neither) and which section of the statement each of the above items should be reported.

(b) Prepare the long-lived assets section of the statement of financial position.