Relocation of a temporary classroom

Good afternoon,

We are looking to relocate one of our temporary classrooms from one school to another and are trying to determine which elements of the expenditure incurred would be capital and which revenue.

We do not believe the relocation costs should be treated as capital, however we are not sure about the ground works needed at the new site in order to house the temporary classroom. Would the concrete foundations, storm water/sewage systems and any pathways/steps/ramps technically be new assets as they would not have been relocated from the previously site, and therefore could be classed as capital?

Has anyone had any experience with a similar situation?

Thank you in advance for any help.