Identify the following costs that could be capitalized on the firm’s balance sheet.

Identify costs that should be included in property, plant, and equipment (PPE).

a. New windshield wiper blades on the company’s truck

b. New sidewalks in front of the firm’s factory

c. Freight expenses for new equipment installed in the factory

d. Installation costs for the new equipment

e. Realtor’s fees associated with land purchase

f. Minor engine repair on the truck g. Engine replacement on the truck h. Razing or demolishing a building on newly acquired land i. Design costs for a new building