Central Bank has a new, high tech vault installed on the fifth floor of the building. The vault will be depreciated over its useful life. Besides the purchase price, the bank paid for an engineer to configure the vault and conduct trial runs. Rather than expensing these cost through the income statement all at once, they were added to the cost of the asset recorded on the balance sheet. This treatment of the additional cost is most accurately referred to as a. expensing the additional cost e b. amortizing the additional cost c. capitalizing the additional cost d. capturing the additional cost