Identify whether the following costs should be treated as a capital expenditure or a revenue expenditure when they are incurred.
(a) $13,000 paid to rearrange and reinstall machinery
(b) $200 paid for a rune-up and oil change on a delivery truck
(c) $200,000 paid for an addition to a building
(d) $7,000 paid to replace a wooden floor with a concrete floor
(e) $2,000 paid for a major overhaul that extends the useful life of a truck
(f) $700,000 paid for relocating company headquarters