Listed below are costs (or discounts) to purchase or construct new plant assets. 1. indicate whether the costs should be expensed or capitalized. 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. a. charges incured to train employees to use new equipment. b. invoice cost to purchase new equipmentc. deduction for an earl payment discount taken on the puchase of new equipment. d. real estate commissions incurred on land purchased for a new plant. e. property taxes on land incurred after it was purchasedf. costs of tune-up for the truck used to deliver new equipmentg. costs to lay foundation for a new buildingh. insurance on a new building during the construction phase.