A company incurs two expenditures in the year after purchase of their equipment. Expenditure A replaces the equipments hardware that increases its operating efficiency. Expenditure B fixes a broken switch, which maintains the same level of production as before. Which of these subsequent costs should be expensed?

Question 21 options:

	Only Expenditure B
	Both Expenditures A and B
	Only Expenditure A
	Neither Expenditure A nor B