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.

a. cost to install needed electrical lines in new building

b. cost to build a base of new equipment

c. insuarance on new building during construction phase

d. permit charges incurred by a delievery driver to transport new equipment to warehouse

e. sales tax on new equipment purchased

f. parking fees incured by the delivery truck that illegally parked when delivering new equipment

g. brookering fees incured to purchase new plant warehouse