Classification of expenditures Given the following list of outlays, indicate whether each is normally consider a capital expenditure or an operating expenditure A. An initial lease payment of $4, 900 for electronic point-of-sale cash register system. An outlay of $20, 100 to purchase patent rights from an inventor. C. An outlay of $76, 700 for a major research and development program. d. An investment of $75, 500 in a portfolio of marketable securities. e. A $270 outlay for an office machine. f. An outlay of $1, 800 for a new machine tool. g. An outlay of $237, 700 for a new building h. An outlay of $2,000 for a marketing research report. a. An initial lease payment of $4, 900 for electronic point-of-sale cash register systems