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Capital expenditure is:

ARecurring in nature

BNon-recurring and benefits last for a long time

CRelated to day-to-day expenses

DRecorded in profit and loss account as an expense

Answer:

B. Non-recurring and benefits last for a long time

Read Explanation:

EXPENDITURE:

  • An expenditure represents a payment with either cash or credit to purchase asset, goods or services.

  • Expenditure is a wider term than expense.

  • The term expenditure Includes expenses also.

Expenditure can be classified into

  • 1. Capital expenditure

  • 2. Revenue expenditure.

CAPITAL EXPENDITURE:

  • Capital expenditure refers to those expenditure which are incurred to acquire fixed assets and its benefit will last for long time.

  • Capital expenditures are non-recurring in nature.

  • Its main purpose is to increase the earning capacity of the business.

  • Example: Amount spent to purchase fixed assets like land and building, P& M, Furniture, Goodwill, installation charges of machinery, repayment of bank loan (principal amount) etc.

REVENUE EXPENDITURE:

  • The amount spent by the business to purchase goods and to its day-to-day expenses is called revenue expenditure.

  • They are recurring in nature.

  • Example: Payment of salary, rent, depreciation of fixed asset, purchase of goods/raw materials, payment of electricity charges


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