Listed below are costs for discounts) to purchase or construct 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, Indicate in which category of plant assets (Equipment Building, or Land) the related costs should be recorded on the balance sheet. List Category 1 2 3 4. Demolition costs to remove an old building on land purchased Janitorial costs incurred to clean equipment Property tax on land incurred after it was purchased Brokerage fees incurred to purchase a new plant warehouse Insurance on a new building during the construction phase Construction costs for a new building to be used in operations Freight costs necessary to ship the equipment from the manufacturer to the warehouse 5 0 7 8 Costs to clear and grade land purchased for a new plant