Listed below are certain costs (or discounts) incurred in the purchase or construction of 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 included in plant assets, indicate in which category of plant assets (Equipment, Building, or Land) the related costs should be recorded on the balance sheet. Event List Category 1. Brokerage fees incurred to purchase a new plant warehouse 2 Janitorial costs incurred to clean around new equipment after the employee training session 3. Sales tax on new equipment purchased 4. Costs charged by a third-party to install new equipment into the production line 5. Attorney fees incurred to complete the purchase documents for a new plant warehouse 6. Invoice cost to purchase Equipment 7. Charges incurred to train employees to use new equipment 8. Property tax on land incurred after it was purchased Capitalized Building Capitalized Equipment Capitalized Land Expensed