Which of the following items should be included in the balance sheet category of plant and equipment? LO9 a A machine in good physical condition which has been used in operations in the past, but is now idle and awaiting disposal by sale or scrapping. No future use of the machine is contemplated by the company, b A typewriter acquired by an office supply firm for the purpose of resale to customers.

c An item capable of use in operations of the business over several years which has recently been acquired and placed in use but has not yet been paid for.

Cost is substantial and payment will probably be made in installments, d Cost of paving a parking lot, $10,000. Expected life of the paving five years, e Advertising designed to make the public aware of the air pollution control features of a new steel mill.

f Installation of waste disposal equipment which will avoid the dumping of waste products in a river, but which will not reduce the cost of production or increase the efficiency of the manufacturing process.