Total expenditure on health per capital 表格里面的一个项目的名称,怎么翻译?

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• Total expenditure on health per capital 表格里面的一个项目的名称,怎么翻译?
• Revenue and Capital Expenditures1.Classify the following as either a revenue or a capital expenditure.A.Paid $40,000 cash to replace a compressor on a refrigeration system that extends its useful life by four years.B.Paid $200 cash per truck for the cost of their annual tune-ups.C.Paid $175 for the monthly cost of replacement filters on an air-conditioning system.D.Completed an addition to an office building for $225,000 cash.2.Prepare the journal ent
• different between capital expenditure and revenue expenditure要英文解答谢谢