Assume Byron Athletic Products, Inc., purchased conveyor-belt machinery. Classify each of the following expenditures as a capital expenditure or an immediate expense related to machinery:

a. Purchase price

b. Installation of conveyor-belt machinery

c. Special reinforcement to the machinery platform

d. Ordinary repairs to keep the machinery in good working order

e. Lubrication of the machinery before it is placed in service

f. Sales tax paid on the purchase price

g. Major overhaul to extend the machinery’s useful life by four years

h. Training of personnel for initial operation of the machinery

i. Income tax paid on income earned from the sale of products manufactured by the machinery

j. Periodic lubrication after the machinery is placed in service

k. Transportation and insurance while machinery is in transit from seller to buyer