Classify the following items as either a capital expenditure or a revenue expenditure (expense):

1. Changed the filter in the moving van

2. Painted the moving van

3. Paid sales tax on the new moving van

4. Installed a new energy-efficient air-conditioning system for the office building

5. Cleaned and lubricated sewing equipment

6. Performed routine yearly maintenance on copy machine

7. Purchased and installed a new set of energy-efficient deep fryers

8. Replaced several cracked tiles in company bathroom floor

9. Trained an employee prior to using the new energy-efficient deep fryers

10. Replaced the tires on the moving van