Classify each of the following expenditures for machinery as a capital expenditure (CAP) or a revenue expenditure (REV):
a. Purchase price
b. Ordinary recurring repairs to keep the machinery in good working order
c. Lubrication of the machinery before it is placed in service
d. Periodic lubrication after the machinery is placed in service
e. ajor overhaul to extend useful life by three years
f. Sales tax paid on the purchase price
g. Transportation and insurance while machinery is in transit from seller to buyer
h. Installation
i. Training of personnel for initial operation of the machinery