The accountant for Stansbury Development Company is uncertain how to record the following costs associated with the construction of a golf course.
(a) Building artificial lakes.
(b) Moving earth around to enhance the “hilliness” of the course.
(c) Planting fairway grass.
(d) Planting trees and shrubs.
(e) Installing an automatic sprinkler system.
(f) Installing golf cart paths.
(g) Purchasing 50 wooden sand trap rakes (at $1 each).
(h) Paying attorneys’ fees to prepare and file the land title.
(i) Demolishing an old house situated on the site planned for the clubhouse.

Instructions:
Indicate which costs should be expensed (E), which should be capitalized and considered to be nondepreciable (CN), and which should be capitalized and depreciated (CD). Include explanations for each classification.