Choose the possible true statements from the followings, Expansion as the most common motive for capital expenditure:

a. Will be made to replace or renew obsolete or worn-out assets. b. Its goal is to expand the level of operations what is usually reached through acquisition of fixed assets. c. Is an alternative to replacement It may involve rebuilding or retrofitting an existing fixed asset. d. Includes outlays for advertising, research and development, management consulting, and new products.