Listed below are costs for 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. Fees to perform necessary tests of new equipment 2. Sales tax on new equipment purchased 3. Brokerage fees incurred to purchase a new plant warehouse 4. Repair costs to fix new equipment damaged by the crew that unpacked it 5. Janitorial costs incurred to clean equipment 6. Construction costs for a new building to be used in operations 7 Attorney fees incurred to complete the purchase documents for a new plant warehouse 8. Freight costs necessary to ship the equipment from the manufacturer to the warehouse Expensed