Classify the following as revenue expenditure or capital expenditure

Dear Student
Capital Expenditure - defence capital equipment purchased from japan
Construction of school building
Repayment of loans
Purchase 30 cranes from Germany
Amount borrowed from USA now repaid

Revenue expenditure - Subsidies
Grants given to the state govt.
Administrative expenses
Expenses on Tax collection
Salary paid to army officer
Pension paid to retired govt. employee
10% Shares purchased by govt. in a private company

Regards