Tishian's funeral home has been in business for over 80 years. throughout its history, the firm has been a family-run operation. today, the business is managed by mort tishian, a grandson of the founder. unfortunately, mort tishian's tenure has been plagued with problems neither his father nor grandfather before him experienced. the reason is simple: the funeral business is undergoing rapid change. small, family-owned funeral homes are losing ground to a new type of competitor, a large national network service that resembles a franchise system. more and more families "in their time of need" are choosing the new, highly promoted competitors instead of the traditional small family-operated funeral homes. this trend has required a response from organizations like tishian's funeral home. bigger and better facilities are needed to remain competitive. all of this puts more pressure on the family owners to be more active in the financial side of the business. mort summed it up best when he said, "grandpa told people, 'you pay me when you can, i ain't goin' nowheres.'" his creditors did the same with him. today, it's a different game. cash flow is key, and obtaining funds is no simple task. additionally, creditors want their money now, not later. banks are also more demanding. "heck, grandpa knew all the bankers he dealt with personally. i see new faces every time i go to the bank. if things don't get better, i suspect after eighty years of service, tishian's funeral home will have its own funeral." mort is seriously considering a major expansion in the size of his funeral home. the money spent on this type of project would be classified as a(n):