E10-4 Classify each of the following expenditures as a capital expenditure or an expense related to machinery:

(a) major overhaul to extend useful life by three years:

(b) ordinary recurring repairs to keep the machinery in good working order:

(c) lubrication of the machinery before it is placed in service:

(d) periodic lubrication after the machinery is placed in service:

(e) purchase price:

(f) sales tax paid on the purchase price: (g) transportation and insurance while machinery is in transit from seller to buyer: (h) installation: (i) training of personnel for initial operation of the machinery: (j) special reinforcement to the machinery platform; and (k) income tax paid on income earned from the sale of products manufactured by the machinery.