Given the following list of outlays indicate whether each is normally considered a capital expense or an operating expense. Explain your answers
A. initial lease payment of $5000 for electronic point of sale cash register system
B. an outlay of $20000 to purchase patient rights from an inventor
C. an outlay of $80000 for a major research and development program
D. an $80000 investment in a portflolio of marketable solutions
E. a $300 outlay for an office machine
F. an outlay of $2000 for a new machine tool
G. an outlay of 240000 for a new building
H. an outlay of $1000 for a marketing research report