Determine if each of the following would be an operating expense or a capital expenditure.
Paying $1.6 million for a new office building
Paying for 3 calculators at $25 each for cashiers in the office.
Paying $1500 for employee to travel to training seminar.
Paying $12000 to rent equipment for a special project.
Paying $48,000 for a new car for the company VP
Paying $280,000 for office furniture for the new building.