Emerald Lines Co. incurred the following costs related to trucks and vans used in operating its delivery service:
1. Installed security systems on four of the newer trucks.
2. Rebuilt the transmission on one of the vans that had been driven 40,000 miles. The van was no longer under warranty.
3. Installed a hydraulic lift to a van.
4. Replaced a truck’s suspension system with a new suspension system that allows for the delivery of heavier loads.
5. Removed a two-way radio from one of the trucks and installed a new radio with a greater range of communication.
6. Repaired a flat tire on one of the vans.
7. Changed the radiator fluid on a truck that had been in service for the past four years.
8. Tinted the back and side windows of one of the vans to discourage theft of contents.
9. Changed the oil and greased the joints of all the trucks and vans.
10. Overhauled the engine on one of the trucks purchased three years ago.
Classify each of the costs as a capital expenditure or a revenue expenditure.