E$10-19$ Capital and Operating Expenditures Huxley Company incurs the following expenditures, which may be capital

$1010\mathrm{.}51010\mathrm{.}5$ expenditures or operating expenditures:

a$.$ cost of installing machinery

b$.$ cost of moving machinery

c$.$ repairs as a result of an accident

d$.$ cost of major overhaul

c$.$ installation of safety device required as a result of OSHA inspection

f$.$ property taxes on land and buildings

g$.$ replacement of the roof on a factory building that extended the life of the building

h$.$ cost of rearranging offices expected to increase operational efficiency

i$.$ cost of annual repainting of offices

j$.$ ordinary repairs

Required:

How would Huxley record each of the expenditures under U$.$S$.$ GAAP?

How would your answers change if Huxley uses IFRS?