GPT-5.5 vs Grok 4.5 for bookkeeping

Guidance excerpt: 'Capital expenditure is money spent acquiring, creating or improving an asset that will be used in the business over more than one accounting period. Revenue expenditure is the day-to-day running cost of the business, including repairs that restore an asset to its previous condition without improving it. Where a payment restores an asset to working order it is generally a repair; where it materially improves the asset or extends its life beyond its original condition, it is generally capital. Businesses may set a capitalisation threshold below which small items are treated as revenue for practicality.' Classify these six, using only the excerpt. Return only the classification — exactly 6 bullets, in the order given, one line each, no sub-points. Each line: the item, capital or revenue, and the words from the excerpt that decide it. Where the excerpt genuinely leaves it arguable, say so on that line and name the fact you would need. 1) New laptop, £1,100. 2) Repair to the same laptop's screen, £180. 3) New shelving racking for the storeroom, £340. 4) Annual accounting software subscription, £480. 5) Replacement engine for the works van, £2,200. 6) Van MOT and service, £54.