Match the following

1. Repairs and maintenance

2. Improvement

3. Capitalize

4. Addition

5. Materiality

a. Recording an expenditure as an asset.

b. Expenses after acquisition that maintain a given level of benefits.

c. The cost of replacing a major component of an asset.

d. Occurs when we add a new major component to an existing asset.

e. Large enough to influence an investor or creditor's decision.