Costs of Reinstalling or Rearranging Factory Machinery to Attain Greater

Costs of reinstalling or rearranging factory machinery to attain greater productive efficiency should be:

A) treated as a correction of prior years' errors.
B) expensed in the period in which the outlays occur.
C) debited to related accumulated amortization accounts with no change in the amortization rate.
D) capitalized, then amortized during current and subsequent accounting periods.