State the class number for each of the following 14 items, and briefly describe the method and rate.

 
   

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State the class number for each of the following 14 items, and briefly describe the method and rate of cost allocation: 1.Furniture and fixtures 2.Tools (each costing less than $500) 3.Printing press used by a publisher of paperback books (purchased after March 18, 2007 and before 2016) 4.Paving of a parking lot 5.Concession licence for a 10-year time period 6.Franchise for an unlimited life 7.Computer application software 8.Computer hardware 9.Customer list 10.Glasses and cutlery used in the operation of a restaurant 11.Sprinkler system in a building 12.Television commercial used to promote company products 13.Cost of reorganizing a corporation’s share capital 14. Clean energy generating equipment – solar panels