eBook Capital versus Revenue Expenditures On January 1, 2012, Jose Company purchased a building for $200,000 and a delivery truck for $20,000. The following expenditures have been incurred during 2014: The building was painted at a cost of $5,000. To prevent leaking, new windows were installed in the building at a cost of $10,000. To improve production, a new conveyor system was installed at a cost of $40,000. . The delivery truck was repainted with a new company logo at a cost of $1,000 To allow better handling of large loads, a hydraulic lift system was installed on the truck at a cost of $5,000. . The truck's engine was overhauled at a cost of $4,000