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 capitalized, indicate in which category of plant assets (Equipment, Building, or Land) the related costs should be recorded on the balance sheet. Event List Category 1. Wages paid to train employees to use new equipment. Expensed 2. 3. 4. Expensed 5. Costs to unpack and assemble new equipment. Construction costs for a new building to be used in operations. Freight costs necessary to ship the equipment from the manufacturer to the warehouse. Costs to clear and grade land purchased for a new plant. Janitorial costs incurred to clean equipment. Costs to lay foundation for a new building. Costs to build a base to hold new equipment. Capitalized - Building 6. Capitalized - Equipment 7. Capitalized - Land - 8