Listed below are costs (or discounts) to purchase or construct new plant assets. (1) Indicate whether the costs should be expensed or capitalized (Meaning they are included in the cost of the plant assets on the balance sheet) (2) For costs that should be capitalized, Indicate in which category of plant assets (Equipment Building, or Land) the related costs should be recorded on the balance sheet. Category Wot 1 Wages paid to train employees to use new equipment 2. Foes to perform necessary costs of new equipment 3. Construction costs for a new building to be used in operations 4. Costs to install necessary lighting in a new building 15.Demolition costs to remove an old building on and purchased 6. Parking ticket foos incurred by the delivery truck that illegally parked when delivering new equipment Janitorial costs incurred to clean equipment Binsurance on building after construction is complete and it is in use. Expensed Capitalized-Building Capitalized-Equipment Capitalized - Land