Some examples of capital expenditure:

(1) Purchase of land, building, machinery or furniture; (2) Cost of leasehold land and building;
(3) Cost of purchased goodwill; (4) Preliminary expenditures; (5) Cost of additions or extensions
to existing assets; (6) Cost of overhauling second-hand machines; (7) Expenditure on
putting an asset into working condition; and (8) Cost incurred for increasing the earning capacity
of a business.