For each of the following items, identify whether they are a Capital Expenditure or an Expense:

Built a new elevator in the office building.

Acquired a trademark.

Incurred research and development cost to develop a patent.

Modified a machine, thus extending its useful life and capabilities.

Paid wages for the janitorial workers.

Paid for a new roof on the building.

Paid for a month's utilities in the office building.

Replaced the furnace in the office building.

Replaced the carpeting in the office building

Paid advertising cost for new product to market.