Question
Distinguish between:
  1. Capital Expenditure and Revenue Expenditure

Answer

  1. Capital Expenditure and Revenue Expenditure:
  Basis Capital Expenditure Capital Expenditure
1 Purpose It is incurred for acquisition of fixed assets for use in business. It is incurred for running of business.
2 Capacity It increases earning capacity of the business. It is incurred for earning profits.
3 Period Period Its benefit extends to more than one year. Its benefit is exhausted within the year.
4 Recording It is debited to related Asset Account It is debited to related Expense Account.
5 Natue of Account Nature of it is an Asset Account. It is an Expense Account.
6 Depiction It is shown in the Balance Sheet. It is shown in the Trading or Profit and Loss Account.

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