Demmert Manufacturing incurred the following expenditures during the current fiscal year: annual maintenance on its machinery, $7,400; remodeling of offices, $24,000; rearrangement of the shipping and receiving area resulting in an increase in productivity, $37,000; addition of a security system to the manufacturing facility, $27,000.

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