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According to the text, the design B-C-D-E-F would be considered .
Equipment Cost
The total amount spent to acquire, install, and make ready for use a piece of equipment for operational purposes.
Capital Expenditure
Funds used by a company to acquire or upgrade physical assets such as equipment, property, or industrial buildings.
Expense Account
An accounting category used for tracking money spent on operating activities of a business.
Repainting
Repainting involves updating or applying a fresh coat of paint to an object or area to enhance its appearance or protect it from damage.
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