Management:Sespi is a manufacturer of aerated drinks such as cola

Management: Sespi is a manufacturer of aerated drinks such as colas

Subject: Business    / Management
Question

Sespi is a manufacturer of aerated drinks such as colas and other beverages. The finance department is planning to table a capital expenditure budget for the upcoming year. Which of the following items might be accounted for under this budget?
stationery items for offices
a new bottling plant
employee payroll
dividend payments for shareholders