For each of the following inde- pendent items, indicate whether the expenditure should be capitalized or expensed. Provide your reasoning.

a. An apartment building improves the insulation in the roof and walls to decrease heat loss.

b. Potholes in the parking lot of a shopping mall are patched.

c. The floor of a workshop is reinforced so that it can support heavier equipment.

d. The walls of accounting firm are painted.

e. The carpets in a law office are cleaned.

f. The equipment in a factory is inspected, cleaned, and lubricated. g. Staff is sent on a training program to develop their customer service skills. h. Refrigeration equipment at a hockey arena is replaced with a new, more efficient uni i. The damaged engine of a delivery truck is replaced with an identical used engine purchased from a parts dealer.