APA Capitalizing costs related to PP&E C & M Securities made several expenditures during the current fiscal year, including the following:
Amount
Description of Expenditure
$
Acquisition of a piece of land to be used as a building site
Demolition of a small building on the land, to make way for the new building
Levelling of the land to prepare it for construction of the new building
Construction of the new building
Paving of a parking lot beside the building
Addition of decorative landscaping around the building such as planting flowers and ornamental shrubs
Purchase of a new piece of equipment
Sales taxes on the new equipment
Installation of the new equipment
Testing and adjustment of the new equipment prior to its use
Minor repairs to some old equipment
Major overhaul of an old piece of equipment, extending its useful life by three years
Routine maintenance of equipment
Replacement of windows broken by disgruntled employees during a labour dispute
