$\backslash$table$[[$List$,$Category$],[1.$ Insurance on building after construction is complete and it is in use.,$],[2.$ Permit charges incurred by a delivery driver to transport new equipment to the warehouse.,$],[4.$ Insurance on a new building during its construction.,$],[5.$ Sales tax on new equipment purchased.,$],[7.$ Property tax on land incurred after it was purchased.,$]]$