Which of the following would likely be treated as a capital item by a clothing manufacturer?

In the context of a clothing manufacturer, capital items refer to assets that are long-term investments essential for the production process, typically involving significant expenditure. These items are used over an extended period and aid in the manufacturing or operational capabilities of the business.

Computer-controlled fabric cutting machines fall into this category as they are substantial, long-term investments that facilitate the production process by efficiently cutting fabric to the required shapes and sizes. Such machines represent a notable investment and are integral to the manufacturing operations, impacting productivity and the quality of the final products.

On the other hand, items like fabric, clothing patterns, and sewing threads are typically classified as supplies or raw materials used in the manufacturing process. While they are necessary for creating the clothing items, they are not considered capital items because they are often consumed or used up in the production of finished goods rather than serving as long-term assets.