PA------capital expenditure/ revenue expenditure?

Capital expenditure - something that is spent for the future gain / income. Eg Motor Vehicle, plant and machinery, etc.. Capital expenditure includes the expenses which is spent for the assets into normal operating use, eg the installation costs of machinery. Such expenditures can be amortized or depreciated for its useful life.
Revenue expenditure - such expenses are for the normal operating use. Eg wages and salary, rent and rates, etc.. This expenses should be matched and accrued to the appropriate period of time.

From your question, some can be classified into capital expenditure and some revenue expenditure :

Capital expenditure :
Cost ex factory $41,200
Delivery $300
Installation Costs $800
Construction of foundations $3,600

Revenue Expenditures :
Spare parts for repairs $4,000
Cost of one year maintenance agreement $2,000 (呢個最易明白, 1年保養可以當做asset做depreciation嗎?當然不能!)

So the answer is $45,900 capital expenditure and $6,000 revenue expenditure

capital expenditure