Recognition and Classification of Capital Expenditures EIA. CONCEPT Tell whether each of the following transactions related building is a revenue expenditure (RE) or a capital expenditure (CE). In addi of cate whether each transaction is an ordinary repair (OR), an extraordinary renn ind LO1 repair (ER an addition (A), a betterment (B), or none of these (N). (ER 1. The hallwavs and ceilings in the building are repainted at a cost of $4,150