Given the following list of expenditures, indicate whether each is normally considered an operating expenditure or a capital expenditure. Explain your answers.
a. An initial lease payment of $7,500 for renting the office building
b. An outlay of $150,000 to purchase a trademark for manufacturing a new product line
c. Repair and maintenance expenses of $4,500 paid for the delivery truck
d. A total of $2,300 paid for fuel for the company vehicles
e. A cash outlay of $980,000 to acquire a new office building
f. A cash outflow of $249,000 for a significant research and development program
g. Amount of $32,000 had been written off as bad debts and cannot be collected h. A $108,000 payment for major structural improvements to the office building.