help pls explain for me

Question 1: (Unit: CU) Answer and explain to classify the following as an Asset, Liability or Neither, applying the definition/recognition of each that is given in the Conceptual Framework. 1. 50,000 spent by a manufacturer on training staff how to operate machinery 2. 10,000 spent by a business to patent its technology 3. 30,000 expected expenditure on redecorating business premises in the upcoming financial year 4. 15,000 that a retailer expects to have to repay to customers that return purchased items within the 30 statutory return period 5. 100.000 losses expected by a car manufacturer in the upcoming financial year as a result of economic recession