sentences:  Because the taxpayer knew in advance the property had an inadequate drainage system, the costs to accomplish this adaptation of the property were a capital expenditure.The costs were not simply an improvement of the preexisting drainage system, but rather a completely new addition to the property that permitted the taxpayer to use the property as a drive-in theater.Though it is an oversimplification, when trying to distinguish between expenses and capital expenditures it can be helpful to remember that the U.S. tax code attempts to levy tax on those most able to pay it.