In this subpart, the term "capital expenses" means -
(1) expenditures for noninstructional goods and services, such as the purchase, lease, or renovation of real and personal property, including mobile educational units and leasing of neutral sites or spaces;
(2) insurance and maintenance costs;
(3) transportation; and
(4) other comparable goods and services.
(Public Law 107-110, January 8, 2002, Section 5595.)