. How many of the following would be considered an ordinary expenditure? Replace motor oil in the engine of a delivery vehicle Add additional office space to an existing office building Repair copy machine in office Sales tax on an equipment purchase How many of the following would be considered a current liability? Accounts receivable Accounts payable Accumulated depreciation Unearned revenues Prepaid expenses The cash payback period would always consider how many of the following? Initial investment Operating cash inflows Operating cash outflows Salvage value