Is this correct?

Place an X in the appropriate column to indicate whether the item listed is a capital expenditure or revenue expenditure. Cost of a new desk for controller's office.___________ ___________ Cost of regular maintenance to building heating system.___________ _________ Cost of a new engine for a company truck._____________ _____________ Cost of fixing a keyboard for a company computer. _____________ _____________ Cost of a new pencil holder (estimated useful life of 40 years) for desk of controller. _____________ _____________ Cost of installing air conditioning in company automobile used by sales manager_____________ _____________ Cost of annual window cleaning service. _____________ _____________