Which of the following would be considered a capital cost?

A capital cost refers to a significant expense that is incurred when acquiring or upgrading physical assets, typically those that will provide value over an extended period. In this context, the addition of new seating is considered a capital cost because it is a long-term investment in the physical infrastructure of a sports facility. This seating will generally be used for many years and enhances the overall capability and appeal of the venue, making it a crucial investment for management.

In contrast, office supplies, utility bills, and temporary staff salaries are classified as operational or recurring expenses. Office supplies are needed for daily operations but do not contribute long-term value. Utility bills are ongoing costs necessary for the operation of the facility but do not represent a physical asset. Temporary staff salaries are expenses related to workforce management for specific timeframes and do not involve a long-term investment in the facility's infrastructure. Hence, new seating stands out as the correct choice for a capital cost in this scenario.