6.2 Capitalizing versus expensing

Riley Holdings Corp. incurred the following expenditures: $3,100 cost ot replace the transmission in a company-owned vehicle: $16,400 cost of annual property insurance on the company's production facilities: $13,800 cost to develop and register a design patent: $62,200 cost to add a security and monitoring system to the company's distribution center: $400 cost to repair paint damage on a company-owned vehicle caused by normal wear and tear.

Which, if any, of these expenditures should be capitalized?