Brief Exercise 10-21 Identify whether the following costs should be treated as a capital expenditure or a revenue expenditure when they are incurred. (a) $13,000 paid to rearrange and reinstall machinery (b) $400 paid for a tune-up and oil change on a delivery truck (c) $200,000 paid for an addition to a building (d) $7,000 paid to replace a wooden floor with a concrete floor (e) $4,000 paid for a major overhaul that extends the useful life of a truck (f) $700,000 paid for relocating company headquarters (g) $6,000 to replace 18 tires on a trailer