Give reason and identify whether the following are final expenditures

Give reason and identify whether the following are final expenditures or intermediate expenditures.
(i) Expenditure on maintenance of an office building.
(ii) Expenditure on improvement of machine in a factory.

(i) Expenditure on maintenance of an office building is intermediate expenditure.
Reason Expenditure on maintenance of an office building will be considered as a raw material, so it should be considered as intermediate expenditure.
(ii) Expenditure on improvement of machine in a factory is final expenditure.
Reason Expenditure on improvement of machine in a factory is a kind of capital investment, so it should be considered as final expenditure.