Category for fixed assets head

Dear All,

          I have a query in regard of capitalisation.

Example:- there is Nitrogen Plant (Tank) which is hired for rent purpose.

for this we build a concrete structure and Tank (rented) installed by the party with installation cost. 

 Query:-

1. What is the exact head for Fixed assets (Building or Plant & Machinery). ?

2. What is the cost of capitalisation ? (with Tank or without tank)

3. Can we capitlized intallation cost with it or not ?

Regard