QS $10-2($Algo$)$ Assigning Costs to plant assets LO C$1$

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.

ListCategory$1.$ Demolition costs to remove an old building on land purchased$\mathrm{.}2.$ Costs to build a base to hold new equipment$\mathrm{.}3.$ Costs to unpack and assemble new equipment$\mathrm{.}4.$ Costs to clear and grade land purchased for a new plant$\mathrm{.}5.$ Parking ticket fees incurred by the delivery truck that illegally parked when delivering new equipment$\mathrm{.}6.$ Construction costs for a new building to be used in operations$\mathrm{.}7.$ Janitorial costs incurred to clean equipment$\mathrm{.}8.$ Fees to perform necessary tests of new equipment.