George is a musician who writes music, records it, and sells records. Are the songs and copyrights capital assets?

Josh produces hay on his ranch in Erath County. He sells the hay to several regular customers who maintain accounts with him. After selling a truckload of hay to a customer on account, Josh sells the account receivable to a 3rd party for cash. Is the account receivable a capital asset?

Melanie buys a car for her personal use. She does a lot of restoration work on the car and drives it for 5 years and then sells it. Is the car a capital asset?