Which of the following items would be considered revenue expenditures that would not be capitalized? successful defense costs of a patent. ordinary repairs and maintenance Installation of new electrical system in a building that extends its useful life by ten years, addition of a lift on a delivery vehicle that improves its productivity QUESTION 10 When a company revises the amount of periodic depreciation taken because it believes that an asset will last longer than originally anticipated, the company should implement the change: in the current period in future periods In prior periods in both the current and future periods