[4]
राजस्व व्यय एवं पूँजीगत व्यय में अंतर लिखिए (कोई चार)।
Write the differenc
es between revenue expend
expenditure (any four).
अथवा
Answers
Answer:
Capital Expenditure
Revenue Expenditure
Definition
Expenditure incurred for acquiring assets, to enhance the capacity of an existing asset that results in increasing its lifespan Expense incurred for maintaining the day to day activities of a business
Tenure
Long Term Short term
Value Addition
Enhances the value of an existing asset Does not enhance the value of an existing asset
Physical Presence
Have a physical presence except for intangible assets Do not have a physical presence
Occurrence
Non-recurring in nature Recurring in nature
Availability of Capitalisation
Yes No
Impact on Revenue
Do not reduce business revenue Reduces business revenue
Potential Benefits
Long-term benefits for business Short-term benefits for business
Appearance
Appears as assets in the balance sheet and some portion in the income statement Always appears in the income statement