Listed below are costs (or discounts) to purchase or construct new plant assets. (1) Indicate whether the costs should be expensed or capitalized (Meaning they are included in the cost of the plant assets on the balance sheet) (2) For costs that should be capitalized, indicate in which category of plant assets (Equipment, Building, or Land) the related costs should be recorded on the balance sheet. List 1. Parking ticket fees incurred by the delivery truck that illegally parked when delivering new equipment. 2. Costs to unpack and assemble new equipment 3. Permit charges incurred by a delivery driver to transport new equipment to the warehouse. 4. Fees to perform necessary tests of new equipment. 5. Construction costs for a new building to be used in operations. 6. Costs to lay foundation for a new building. 7. Insurance on building after construction is complete and it is in use B. Janitorial costs incurred to clean equipment Category Capitalized Building Capitalized-Building Expensed