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.