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. Demolition costs to remove an old building on land purchased. 2. Costs to build a base to hold new equipment. 3. Costs to unpack and assemble new equipment. 4. Costs to clear and grade land purchased for a new plant. 5. Parking ticket fees incurred by the delivery truck that illegally parked when delivering new equipment. 6. Construction costs for a new building to be used in operations. 7. Janitorial costs incurred to clean equipment. 8. Fees to perform necessary tests of new equipment. Category