Which of the following purchases would be considered capital​ investments?

Which of the following purchases would be considered capital​ investments?

Purchase item

Capital​ investment?

a.	The upgrade of the customer service fleet to new​ fuel-efficient vehicles has a cost of​ $400,000.	Yes
b.	The cost of raw materials for the year is estimated at​ $570,000.	No
c.	All of the computers at the help desk are being upgraded at a cost of​ $202,000.	Yes
d.	The total cost of the management succession program for the coming year is projected to be​ $330,000.	No
e.	The cost to retrofit one of a​ company's closed retail outlets into a customer service center is projected to be​ $250,000.	Yes

f.	The cost of​ workers' compensation insurance for the coming year is projected to be​ $430,000.	No
g.	To support the launch of the new product​ line, staff training costs are​ $175,000.	No
h.	The cost to purchase a new retail commerce system for the​ company's website is​ $1,785,000.	Yes
i.	The replacement of the engine on one of a​ company's aircraft is​ $240,000 (this will not increase the useful life of the​ plane).	No
j.	The​ delivered, installed cost of a new production line is​ $720,000.	Yes