以下哪項是cpital expenditure?

Part of Cost
installation of special electrical wiring (special so it forms part of incidental cost)
accounting software tailor made for use in the trading business (software being part of cost of computer)
repair costs incurred as the computer was damaged in the course of delivery (incidental cost to computer)

Below is not part of cost
maintenance agreement to provide 24 hour cover for one year (recurrent expenses)