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 building
(c)  ________  Assets under finance lease
(d)  ________  Building
(e)  ________  Franchise
(f)   ________  Merchandise 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)  ________  Trademark