Demmert Manufacturing incurred the following expenditures during the current fiscal year: annual maintenance on its machinery, $6,200; remodeling of offices, $22,800; rearrangement of the shipping and receiving area resulting in an increase in productivity, $35,800; addition of a security system to the manufacturing facility, $25,800. How should Demmert account for each of these expenditures?

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