Which of the following statements is INCORRECT? O A. Capital expenditures are capitalized when the cost is added to an asset account. B. Most companies expense all small (immaterial) costs regardless of whether the costs are capital in nature. O C. The rules for determining whether a cost should be expensed or capitalized are so complete and clear that judgment is not needed. D. An expense merely maintains the asset in its present condition or restores it to working order