In which of the following instances should a firm's expenditure be categorized as an addition? O A firm opts to buy a new piece of machinery that will automate a process previously carried out by hand. O A firm opts to move a piece of machinery to a different part of the factory floor and reinstall it there. O A firm opts to replace an existing piece of machinery with a similar piece of machinery made by a different manufacturer. O A firm opts to replace an existing piece of machinery with a new model that is 25% more efficient.

In which of the following instances should a firm's expenditure be categorized as an addition? A firm opts to buy a new piece of machinery that will automate a process previously carried out by hand. A firm opts to move a piece of machinery to a different part of the factory floor and reinstall it there. A firm opts to replace an existing piece of machinery with a similar piece of machinery made by a different manufacturer. A firm opts to replace an existing piece of machinery with a new model that is 25% more efficient