3. Several expenditures are listed below Yes No a. Landscaping b. Compensation for injury to construction worker c. Cost of overhaul before initial use d Cost of tearing down a building on newly acquired land e. Land held as a plant site for future use f. Fully depreciated assets still being used g. Leasehold improvements h. Deposits on machinery not yet received Required: Indicate whether or not each expenditure would be included in the cost of property, plant, and equipment