incurred the following costs a through d. Determine whether each amo is capitalized or ex Brief Exercise 11-33 Classitying Costs after in its financial statements. Cost to train employces to run new technology in equipment used in manufacturing. conditioning costs over the next 5 years. The useful life of the windows is not affected. Acquisition LO1, 7 h Film applied to windows, which reduces radiant energy entering the building, thus expecting to reduce air- . Sound system (wiring, speakers, etc.) added to office buildings to improve the working environment 4. Cost of replacing gravel parking lot with new asphalt