Consider the following transactions for Company. Indicate whether the cost will be capitalized (added to assets) or expensed by Company. This content is copyrighted

- A. B.	Company paid $150,000 in wages for research and development on a process it hopes to patent in another year.
- A. B.	Company paid $10,000 to have new equipment transported to its business location where the equipment is being installed.
- A. B.	Company pays $100,000 of interest for the current year on a note borrowed to finance the purchase of a small office building. The building was constructed about 5 years before Company's purchase.
- A. B.	Company pays $8,000 to replace a broken part on equipment in the factory. This puts the equipment back into normal operating condition, but does not extend the life of the equipment.

A.	Capitalize
B.	Expense