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.

A: Expense

B: Capitalize (Equipment)

C: Capitalize (Equipment)

D: Capitalize (Land)

E: Expense

F: Expense

G: Capitalize (Building)

H: Expense

Explanation:

A: Expense

Training of employees is a revenue expenditure

B: Capitalize (Equipment)

Invoice cost is the cost of Equipment and hence must be capitalized

C: Capitalize (Equipment)

This will be deducted from the cost

D: Capitalize (Land)

This is an essential cost to purchase land

E: Expense

Property tax is expense out

F: Expense

Tune-up cost is a revenue expenditure

G: Capitalize (Building)

Foundation cost is essential to bring asset in usable condition

H: Expense

Insurance is a revenue expenditure

a manufacturer of printed circuit boards uses exponential smoothing with trend to forecast monthly demand of its product. at the end of december, the company wishes to forecast sales for january. the estimate of trend through november has been 200 additional boards sold per month. average sales have been around 1000 units per month. the demand for december was 1100 units. the company uses α = 0.20 and β = 0.10. make a forecast including trend for the month of january.

answer; measurable outcome;