D is corrent because a betterment (improvement) is the replacement of a major part or component of an existing asset with a significantly better or improved part or component.
A is incorrect because an addition is an extension, enlargement, or expansion made to an existing asset.
B is incorrect because a rearrangement deals with moving existing assets to provide greater efficiency or reduce production costs.
C is incorrect because ordinary repairs and maintenance are recurring, relatively small expenditures that maintain normal operating condition.
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