are costs $($or discounts$)$ to purchase or construct new plant assets. $(1)$ Indicate whether the costs shou Meaning they are included in the cost of the plant assets on the balance sheet.$)(2)$ For costs that shou hich category of plant assets $($Equipment$,$ Building, or Land$)$ the related costs should be recorded on $t$

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on a new building during its construction.

ear and grade land purchased for a new plant.

x on land incurred after it was purchased.

ket fees incurred by the delivery truck that illegally parked when delivering new equipment.

ges incurred by a delivery driver to transport new equipment to the warehouse.

ged by a contractor to install new equipment into the production line.

osts incurred to clean equipment.