Identify, as appropriate, the nature of the expense (current or capital) associated with each of the following items.

- Replacement of windows in an office building. The new windows will result in energy savings because the quality is superior.

- Repainting office walls, but with higher quality paint.

- Annual maintenance costs for the units in a rental building Costs associated with the purchase of land (survey, certificate of location, etc.) that will be used in the operation of the business.