If a large expenditure is made to improve office equipment, that cost would be recorded as an asset and then depreciated over the remaining life of the equipment.
Small expenditures to improve office equipment are usually expensed immediately because of the materiality concept. This means the amount is so small that no one will be misled by having the entire amount appear immediately as an expense rather than appearing as depreciation expense over several years. Often improvements of less than $500 or $1,000 are considered immaterial and are expensed immediately.
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