As the Toronto-Based Four Seasons Hotel Chain Remodels an Existing

As the Toronto-based Four Seasons hotel chain remodels an existing hotel in Mumbai to bring it to the five-star hotel's exacting standards, it is building a magnificent revolving restaurant overlooking the Arabian Sea at World.The restaurant structure is an example of a(n) :

A) capital expenditure
B) material cost
C) operating cost
D) account receivable
E) intangible asset