Questions: A capital expenditure that improves the quality of a building will - not affect the amount of the balance in the building account - be shown as an expense on the income statement - increase the balance in the building account - be shown on the statement of cash flows as an outflow for investing activities - decrease the balance in the accumulated depreciation account

The answer is: increase the balance in the building account.

Explanation for each option:

1. Not affect the amount of the balance in the building account: This is incorrect. A capital expenditure that improves the quality of a building is typically capitalized, meaning it is added to the building account, thus increasing its balance.

2. Be shown as an expense on the income statement: This is incorrect. Capital expenditures are not expensed immediately on the income statement. Instead, they are capitalized and depreciated over time.

3. Increase the balance in the building account: This is correct. Capital expenditures that improve the quality of a building are added to the building account, increasing its balance.

4. Be shown on the statement of cash flows as an outflow for investing activities: While this is true for capital expenditures, it is not the best answer to the question about the building account balance. The primary effect on the building account is an increase in its balance.

5. Decrease the balance in the accumulated depreciation account: This is incorrect. Capital expenditures do not directly decrease the accumulated depreciation account. Instead, they increase the asset's value, which may affect future depreciation calculations.

In summary, a capital expenditure that improves the quality of a building will increase the balance in the building account.