Which of the following is classified as a capital expenditure?

A capital expenditure is an investment made to acquire or upgrade assets, and it generally provides long-term benefits to the organization. The training tower represents a significant investment in physical infrastructure that will serve the organization for many years, thereby qualifying it as a capital expenditure. This type of expenditure typically involves a substantial outlay of cash and is intended to enhance an organization's operational capacity.

In contrast, monthly training session costs and employee salaries are classified as operating expenses rather than capital expenditures. These expenses are incurred throughout the regular operations of the organization and do not provide lasting asset value. Office furniture, while it does represent a tangible asset, is typically classified separately based on its value and expected lifespan. In many organizations, it may fall under a different category depending on the accounting policies regarding capitalization thresholds.