Items that may relate to property, plant, and equipment follow:
1. Purchase price of a machine
2. Delinquent property taxes at the time of purchase
3. Interest on debt used to purchase equipment 4. Sales taxes paid on purchase of equipment
5. Costs to install a machine
6. Ordinary repairs to equipment
7. Cost to remodel a building
8. Architectural fees paid for design of a building
9. Cost of training employees to run equipment
10. Transportation costs to have furniture delivered

Required:
Conceptual Connection: Determine whether each item is included as part of the cost of property, plant, and equipment. For any item excluded from the cost of property, plant, and equipment, explain why the item was excluded.