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QS 8-2 (Algo) Assigning Costs to plant assets LO C1 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