All of the following are personal property, except:

The required approach for handling extraordinary items in interim reports is to

A. Prorate them over all four quarters. B. Prorate them over the current and remaining quarters. C. Charge or credit the loss or gain in the quarter that it occurs. D. Disclose them only in the notes.

In the fulfillment process, a plant is

a. A facility from which the company provides after-sales support b. A storage area c. A manufacturing facility only d. A facility from which the company delivers only services to its customers e. A facility from which the company delivers products and services to its customers