Capitalizing an expenditure rather than recording it as a revenue expenditure will:

a.	Impact the total book value of operating assets reported on the balance sheet, but has no effect on the net income reported during an accounting period for a company.
b.	Impact the amount of net income reported during an accounting period, but has no effect on the total book value of operating assets on the balance sheet.
c.	Impact the total book value of operating assets reported on the balance sheet and the amount of net income reported during a period for a company.
d.	Have no impact on the book value of operating assets on the balance sheet or the amount of income reported during an accounting period for a company.