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 Event List 1 Costs to install needed electrical lines in a new building 2. Costs to build a base to hold new equipment 3. Insurance on a new building during the construction phase Permit charges incurred by a delivery driver to transport new equipment to the warehouse 5. Sales tax on new equipment purchased 6 Parking ticket fees incurred by the delivery truck that illegally parked when delivering new equipment 7 Construction costs for a new building to be used in operations Brokerage fees incurred to purchase a new plant warehouse 4 5 Capitalized - Building Capitalized - Equipment Capitalized - Land Expensed 8