Listed below are costs (or discounts) to purchase or construct new plant assets. (Indicate whether the costs should be weder capitalized (Meaning they are included in the cost of the plant assets on the balance sheet) (2) For costs that should be copied Indicate in which category of plant assets (Equipment Building, or Land) the related costs should be recorded on the balance sheet Category List 1. Wages paid to train employees to use new equipment 2. Invoice cost paid for new equipment 3. Early payment discount taken on the purchase of new equipment 4. Realtor commissions incurred on and purchased 5. Property taxes on land incurred a year after the land was purchased 6. Costs of od for the truck used to deliver new equipment 7. Cost to lay foundation for a new building B. Insurance on a new building during its construction os