Identify each of the following items as a capital expenditure, an immediate expense, or neither.

1. Constructed a new parking lot on leased property for $300,000.

2. Paid property taxes of $75,000 for the first year a new administrative services building was occupied.

3. Paid dividends of $40,000.
4. Paid interest on a six-month note payable that financed the construction of a new plant building, $550,000.

5. Purchased equipment for a new manufacturing plant, $6,000,000.

6. Paid $90,000 for the installation of the equipment in (5.)

7. Repaired plumbing in existing manufacturing plant, paying $27,000.

8. Paid $148,000 to tear down an old building on a new manufacturing plant site.

9. Purchased new network servers for $29,000.

10. Paid maintenance costs of $31,000 on the equipment in (5) during its first year of use.