QS $8-2($Static$)$ 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.

$\backslash$table$[[1.$ Wages paid to train employees to use new equipment.$],[2.$ Invoice cost paid for new equipment.$],[3.$ Early payment discount taken on the purchase of new equipment.$],[4.$ Realtor commissions incurred on land purchased.$],[5.$ Property taxes on land incurred a year after the land was purchased.$],[6.$ Costs of oil for the truck used to deliver new equipment.$],[7.$ Costs to lay foundation for a new building.$],[8.$ Insurance on a new building during its construction.$]]$