Listed below are costs (or 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. Category Expensed Event 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. Foes to perform necessary tests of new equipment 5. Construction costs for a new building to be used in operations 6. Brokerage foos incurred to purchase a new plant warehouse 7. Insurance on building after construction is complete and it is in use 8. Janitorial costs incurred to clean equipment Capitalized - Building Capitalized - Equipment Capitalized - Land