26 Listed below are costs for discounts) to purchase of construct new plant assets, indicate whether the costs should be expensed or capitalized (included in the cost of the plant assets on the balance sheet) For costs that should be capitalized, indicate in which category of plant assets (Equipment , Building, or Land the related costs should be recorded on the balance sheet Event Category 00:19:03 1 Skipped 2 3 4 List Costs to clear and grade land purchased for a new plant Parking ticket fees incurred by the delivery truck that illegally parked when delivering new equipment Demolition costs to remove an old building on land purchased Janitonal costs incurred to clean equament Repair costs to fix now equipment damaged by the crew hat unpackedit Costs to lay foundation for a new building Costs to unpack and assemble new equipment Costschwed by a contractor to install new equipment into the production line 5 6 7 8