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.

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. Costs to purchase lunch for employees while being trained to use new equipment 2. Charges to run new electrical lines to power new equipment 3 Construction costs for a new building to be used in operations 4. Costs to install lighting in a new warehouse 5 Demolition costs to remove an old building on land purchased for a new plant Capitalized - Equipment Capitalized - Equipment Capitalized - Building 6 Costs to purchase lunch for employees while being trained to use new equipment 7. Janitorial costs incurred to clean around new equipment after the employee training session 8. Insurance on a new building after construction was complete Expensed Capitalized - Building