Demmert Manufacturing incurred the following expenditures during the current fiscal year: annual maintenance on its equipment, $7,000; remodeling of offices, $23,600; rearrangement of the shipping and receiving area resulting in an increase in productivity, $36,600; addition of a security system to the manufacturing facility, $26,600.

How should Demmert account for each of these expenditures?

Amount Classification Accounting treatment Expenditure Annual maintenance on equipment Remodeling of offices Rearrangement of the shipping and receiving area Addition of a security system