The cost of constructing a new parking lot at the company's office building would be recorded as:
a. land.
b. land improvement.
c. building.
d. equipment

b. Land improvement.

Explanation:

Total assets include current assets, fixed assets, and intangible assets Current assets include cash, stock, receivable account, etc. Fixed assets include plant & machinery, property, facilities, furniture & equipment, land, etc.

And the intangible assets are trademarks, copyrights, goodwill, and other intellectual properties.

The main difference between land and land improvements is that the land is a non-depreciable asset plus it has unlimited life whereas land improvement is depreciated assets and it has a limited life.  

The example of land improvement includes the parking lot, lighting, fences, etc

the assumption the narrator makes in this excerpt is that the messages he heards were going to hurt the narrator's mom; the narrator just springs in to action. the narrator doesn't specify in this excerpt why he believes that the messages present a problem that requires protection.

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