Indicate whether each of the following expenditures should be classified as land (L), land improvements (LI), buildings (B), equipment (E), or none of these (X). 
Definitions:
Oxygen Therapy
The administration of oxygen to increase the amount of oxygen in the blood, commonly used in medical treatments.
Blood pH
This refers to the measure of acidity or alkalinity of blood, crucial for maintaining the body's homeostasis.
Decrease Blood pH
A condition often resulting from acidosis where there is an excess of hydrogen ions in the blood, making it more acidic.
Alveolar Walls
The thin barriers separating the air in the alveoli (tiny air sacs) from the blood in the surrounding capillaries within the lungs, facilitating gas exchange during breathing.
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