For each of the following items , indicate whether these expenditures incurred subsequent to acquisition, should be capitalised or expensed in the period when it as incurred by placing an X in the appropriate cell in the table below.

	Capitalised	Expensed
$7,000 paid to replace a wooden floor with a concrete floor.
$700,000 paid for relocating company headquarters
$6,000 to replace 18 tires on a trailer
$200,000 paid for an addition to a building