12. Advertisement Expenditure in special advertisement drive is-
(a) Capital expenditure
(b) Revenue Expenditure
(c) Capital Loss
(d) Deferred revenue expenditure
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Answer: Deferred revenue expenditure
Explanation: In business, Deferred Revenue Expenditure is an expense which is incurred while accounting period. And the result and benefits of this expenditure are obtained over the multiple years in the future.
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