Rockport Manufacturing is a company that makes rock sculptures for decorative landscaping. Rockport had the following property, plant, and equipment transactions during the year. For each transaction, decided whether the transactions should be capitalized, expensed, depreciated, amortized, or depleted. Each accounting treatment may be used once, more than once, or not at all.

Transaction Amount Treatment 1

1) Cost to build a parking lot for the new warehouse. $ 8,500

2) Painting all of the ceiling tiles in the hallways and common areas of the property $ 8,500

3) Replace the cooling system in the company's current facility with

a more modern and fuel efficient model. $ 33,000

4) 15 new desk-top computers for support personnel. $ 22,500

5) New process costing software - this software will need to be replaced in 5 years. $ 12,000

6) Replacing office windows cracked as a result of an explosion at a

neighboring manufacturing plant. $ 16,000