Hi! Can you help me with this problem? I choose the painting the exterior of the building because the cost of the painting is expensed and not capitalized. But the effect of the paint on the building is to improve the building. This made me confused if my choice is the right one. Thanks for your help in advance!

Which of the following is not a capital expenditure with regard to a manufacturing facility? Replacing the air conditioning system with a similar unit Replacing the heating system with a more energy efficient model Painting the exterior of the building Expanding the building by adding a new wing