2121b1b5_re___AccountingExplanation_com__Reasons
[0] Machinery A/c is debited. [Sr. No.] (xvii) [Nature of Expenditure] Capital expenditure. [Reasons] 
Cost has been incurred to 'improve (h machinery. It increases the value and profit earning capacity of the machinery, so it is capital expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons