Reitmans (Canada) Limited reported the following selected information as at January 31, 2015 (in thousands):

Accumulated amortization-soft ware........................................$ 8,184

Accumulated depreciation-buildings.........................................19,096

Accumulated depreciation-fixtures and equipment...................68,010

Accumulated depreciation-leasehold improvements.................83,299

Amortization expense.....................................................................3,999

Buildings......................................................................................45,633

Depreciation expense...................................................................42,410

Fixtures and equipment.............................................................131,073

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

Impairment loss..............................................................................8,276

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

Leasehold improvements............................................................140,188

Operating leases.........................................................................376,372

Reversal of impairment loss..............................................................775

Software (intangible assets).........................................................28,261

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.