Consider the following list of expenses incurred by a company:

A. Purchase of a motor car

B. Claim for a meal

C. Purchase of shares in a supplier

D. Purchase of a new computer

E. Payment for hotel accommodation

F. Installation cost for server

G. Purchase of raw materials

H. Repair of motor vehicles

I. Purchase of new stationery

J. Payment of an insurance premium

K. Wages

L. Purchase of a new plot of land.

Required: Examine this list and determine if each expense is revenue or capital expenditure. You are required to provide a short explanation for your choice.