Identify whether each items listed is a Capital Expenditure or a Revenue Expenditure.

Cost of installing air conditioning in company automobile used by sales manager
Cost of fixing a keyboard for a company computer
Cost of annual window cleaning service
Cost of a new desk for controller's office
Cost of a new pencil sharpener (estimated useful life of 40 years) for desk of controller
Cost of regular maintenance to building heating system.
Cost of a new engine for a company truck