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. Event List 1 Costs to build a base to hold new equipment 2 Costs to remove and dispose of old equipment being replaced Category Capitalized - Equipment Capitalized - Building Capitalized - Equipment Capitalized - Land 3 Janitorial costs incurred to clean equipment 4 5 Repair costs to fix new equipment damaged by the crew that unpacked it Proceeds received from selling scrap metal from old equipment being replaced Fees to perform necessary tests of new equipment Permit charges incurred by a delivery driver to transport new equipment to the warehouse Costs to clear and grade land purchased for a new plant 7 18