Distinguish between capital and revenue expenditures (expenses). (LO 1, 4) Classify the following items as either a capital expenditure or a revenue expenditure (expense).

a. Changed the filter in the moving van

b. Painted the moving van

c. Paid sales tax on the new moving van

d. Installed a new energy-efficient air-conditioning system for the office building

e. Cleaned and lubricated sewing equipment

f. Performed routine yearly maintenance on copy machine g. Purchased and installed a new set of energy-efficient deep fryers h. Replaced several cracked tiles in company bathroom floor i. Trained an employee prior to using the new energy-efficient deep fryers j. Replaced the tires on the moving van