For each of the following items, indicate whether the expenditure should be capitalized (C) or expensed (E) in the period incurred.
(a) Improvement
(b) Replacement of a minor broken part on a machine.
(c) Expenditure that increases the useful life of an existing asset.
(d) Expenditure that increases the efficiency and effectiveness of a productive asset but does not increase its salvage value.
(e) Expenditure that increases the efficiency and effectiveness of a productive asset and increases the asset's salvage value.
(f) Ordinary repairs.
(g) Improvement to a machine that increased its fair market value and its production capacity by 30% without extending the machine's useful life.
(h) Expenditure that increases the quality of the output of the productive asset.