For each of the following items, indicate whether each would be treated as capital expenditure or revenue expenditure. (Choices may be used more than once.)

- A. B.	Costs related to acquiring an asset, such as sales or excise taxes, transportation, insurance during shipment.
- A. B.	Paid $4,000 for an overhaul of an automobile engine.
- A. B.	Costs incurred after putting the asset into service which keep the asset in normal operating condition.
- A. B.	Paid $50 for an oil change for automobile.

A.	capital expenditure
B.	revenue expenditure