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. $400 paid for a tune-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. $4,000 paid for a major overhaul that extends the useful life of a truck

f. $700,000 paid for relocating company headquarters

g. $6,000 to replace 18 tires on a trailer