Classifications of Property, Plant, and Equipment Accounts Land and land im provements Building and building improvements Manufacturing equipment Furniture and Fixtures Autos and trucks easehold improvements Construction-in-process for property, plant, and equipment Arens, Loebbecke; Auditing, &/E @2000Prentice HalL,IncArens, Loebbecke; Auditing, 8/E ©2000 Prentice Hall, Inc. Classifications of Property, Plant, and Equipment Accounts Land and land improvements Building and building improvements Manufacturing equipment Furniture and Fixtures Autos and trucks Leasehold improvements Construction-in-process for property, plant, and equipment