Indicate whether each of the following items normally would be considered a capital expenditure (C) or a revenue expenditure (R). Oil change for company vehicle   Replacement of a few roof shingles  to overhaul the heating system  Battery replacement for company vehicle Painting factory walls  Installation of expensive paneling in executive offices Replacement of shake roof with tile roof Cost to replace light bulbs Window-cleaning costs Cost to rebuild company vehicle engine Cost to construct parking lot Cost of a wastebasket