Below you will find a list of various expenditures that an organization could make.

Required

1. In the columns marked Land, Building, Equipment and Expensed, indicate by a + or which columns the expenditure would be added to or subtracted from. The first line has been completed for you as an example.

Item	Land	Building	Equipment	Expensed
Example: Construction costs		+
Title search
Property transfer tax
Installation of equipment
Soil decontamination costs
Transportation costs of equipment
Labour to construct building
Special foundation for machinery
Damage to machinery while uncrating
Proceeds from salvage of old building on land purchased for factory site
Property taxes in arrears paid on purchase
Insurance on building after occupancy
Clearing land for factory site
Annual maintenance on equipment