QUESTION 12 Which of the following subsequent expenditures is normally not capitalized? O A. Addition of a security system to a company's manufacturing facility Improvements to a machine that increase its fair value and its production capacity by 30% but did not extend the machine's useful life. C. Expenditures that increase the quality of the output of the productive asset. OD. Legal fees incurred in the unsuccessful defense of an intangible asset. O E. All of the above are normally capitalized