Indicate if you would capitalize or expense each of these items. What account would you debit for each? Oil change on a company truck. Replaced the roof on a building. Overhaul of a truck motor. One year extension in useful life is expected. Patched one pothole in the parking lot. Replacement of worn-out gears on factory machinery. (Gears need to be replaced every three months). Construction of a new wing on an office building.