1: Previous Question 4 (4 points) Under GAAP, which one of the following cost examples should not be capitalized? replacement of a motor near the end of its useful life with a new motor that extends the life of the production line by 5 years. rearrangement of a production line to improve efficiency. addition of a electronic box cutter that increases the line speed by 2 units per minute. routine lubrication of equipment that is required to keep the equipment in good operating condition. Page 4 of 24