categorize each of the following as a capital expenditure or a revenue expenditure (expensed) for Dalton & Sons and explain why:

nbsp 2.	Built an annex to the building for the executive offices
nbsp 3.	Improved the ventilation system to increase energy efficiency in the building
nbsp 4.	Replaced parts in major equipment as needed

1. In accordance with the long-term maintenance plan, Dalton & Sons paid for a newly reshingled roof (replacing similar old shingles).

This is a(n)

capital revenue expenditure because it

increases capacity increases efficiency is routine maintenance

.

2. Dalton & Sons built an annex to the building for the executive offices.

This is a(n)

capital revenue expenditure because it

increases capacity increases efficiency is routine maintenance

.

3. Dalton & Sons improved the ventilation system to increase energy efficiency in the building.

This is a(n)

capital revenue expenditure because it

increases capacity increases efficiency is routine maintenance

.

4. Dalton & Sons replaced parts in major equipment as needed.

This is a(n)

capital revenue expenditure because it