{"id":2029,"date":"2019-07-29T00:48:15","date_gmt":"2019-07-29T00:48:15","guid":{"rendered":"https:\/\/commerceiets.com\/?p=2029"},"modified":"2019-07-29T00:48:15","modified_gmt":"2019-07-29T00:48:15","slug":"difference-between-capital-expenditure-and-revenue-expenditure","status":"publish","type":"post","link":"https:\/\/commerceiets.com\/difference-between-capital-expenditure-and-revenue-expenditure\/","title":{"rendered":"DIFFERENCE BETWEEN CAPITAL EXPENDITURE AND REVENUE EXPENDITURE"},"content":{"rendered":"\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/commerceiets.com\/difference-between-capital-expenditure-and-revenue-expenditure\/#DIFFERENCE_BETWEEN_CAPITAL_EXPENDITURE_AND_REVENUE_EXPENDITURE\" title=\"DIFFERENCE BETWEEN CAPITAL EXPENDITURE AND REVENUE EXPENDITURE\">DIFFERENCE BETWEEN CAPITAL EXPENDITURE AND REVENUE EXPENDITURE<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/commerceiets.com\/difference-between-capital-expenditure-and-revenue-expenditure\/#CAPITAL_EXPENDITURE\" title=\"CAPITAL EXPENDITURE\">CAPITAL EXPENDITURE<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/commerceiets.com\/difference-between-capital-expenditure-and-revenue-expenditure\/#REVENUE_EXPENDITURE\" title=\"REVENUE EXPENDITURE\">REVENUE EXPENDITURE<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/commerceiets.com\/difference-between-capital-expenditure-and-revenue-expenditure\/#DIFFERENCE_BETWEEN_CAPITAL_AND_REVENUE_EXPENDITURE\" title=\"DIFFERENCE BETWEEN CAPITAL AND REVENUE EXPENDITURE\">DIFFERENCE BETWEEN CAPITAL AND REVENUE EXPENDITURE<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/commerceiets.com\/difference-between-capital-expenditure-and-revenue-expenditure\/#CONCLUSION\" title=\"CONCLUSION\">CONCLUSION<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\" id=\"difference-between-capital-expenditure-and-revenue-expenditure\"><span class=\"ez-toc-section\" id=\"DIFFERENCE_BETWEEN_CAPITAL_EXPENDITURE_AND_REVENUE_EXPENDITURE\"><\/span>DIFFERENCE BETWEEN CAPITAL EXPENDITURE AND REVENUE EXPENDITURE<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"has-medium-font-size\">To understand the difference between capital expenditure and revenue expenditure, the concepts of <a rel=\"noreferrer noopener\" aria-label=\"capital expenditure (opens in a new tab)\" href=\"https:\/\/commerceiets.com\/capital-expenditure\/\" target=\"_blank\">capital expenditure<\/a> and <a href=\"https:\/\/commerceiets.com\/revenue-expenditure\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"revenue expenditure (opens in a new tab)\">revenue expenditure<\/a> are as follows:<\/p>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\" id=\"capital-expenditure\"><span class=\"ez-toc-section\" id=\"CAPITAL_EXPENDITURE\"><\/span>CAPITAL EXPENDITURE<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The expenditure incurred by the business enterprise for the purchase of fixed assets or to repay the loan is known as Capital expenditure. This is the expenditure, the benefit of which accrues to the firm for the long time. This expenditure is also done to increase the capacity, efficiency, life span or economy of an existing fixed asset. These expenditures are posted to the Balance Sheet.<\/p>\n\n\n\n<p class=\"has-luminous-vivid-amber-background-color has-background has-medium-font-size\"><strong>ACCORDING TO WLLIAM PICKLES<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u201cCapital expenditure may be regarded as an outlay resulting\nin the increase or acquisition of asset or increase in the earning capacity of\na business.<\/p>\n\n\n\n<p class=\"has-medium-font-size\">The following are regarded as capital expenditure:<\/p>\n\n\n\n<ul><li>Expenditure incurred on acquiring the fixed\nassets as land and building, machinery, furniture etc.<\/li><li>The expenditure incurred on purchase, receipt\nand installation of fixed assets.<\/li><li>The expenditure spent for acquiring the right to\ncarry on the business.<\/li><li>The amount spent for an extension and\nimprovement of fixed asset.<\/li><li>The expenditure for the acquisition of\nintangible asset.<\/li><li>Any legal expense incurred for defending case\nfor protection of fixed asset, rights etc are also known as capital\nexpenditure.<\/li><\/ul>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\" id=\"revenue-expenditure\"><span class=\"ez-toc-section\" id=\"REVENUE_EXPENDITURE\"><\/span>REVENUE EXPENDITURE<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"has-medium-font-size\">The amount spent to conduct the regular business activities\nis known as revenue expenditure. The benefit of this expenditure is received\nfully during an accounting period. All the revenue expenditures are debited to\nTrading and Profit and Loss account. These expenditures do not result in\nincreasing the earning capacity of the business but only helps in maintaining\nthe existing earning capacity.<\/p>\n\n\n\n<p class=\"has-luminous-vivid-amber-background-color has-background has-medium-font-size\"><strong>ACCORDING TO WILLIAM PICKLES<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u201c\u2019Revenue expenditure is such outlay which is necessary for\nthe maintenance of earning capacity including the upkeep of fixed assets in a\nfully efficient state and the normal cost involved in setting, including the\ncost of goods and services of the business to which it relates.\u201d<\/p>\n\n\n\n<p class=\"has-medium-font-size\">The following are regarded as Revenue Expenditure:<\/p>\n\n\n\n<ul><li>Expenditure on purchase of stationery, postage\nand stamps etc.<\/li><li>Expenditure on maintenance of asset i.e. normal\nrepairs.<\/li><li>Expenditure like Rent paid, Wages and Salaries\npaid, Insurance paid etc.<\/li><\/ul>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\" id=\"difference-between-capital-and-revenue-expenditure\"><span class=\"ez-toc-section\" id=\"DIFFERENCE_BETWEEN_CAPITAL_AND_REVENUE_EXPENDITURE\"><\/span>DIFFERENCE BETWEEN CAPITAL AND REVENUE EXPENDITURE<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"has-medium-font-size\">The capital and revenue expenditure are differentiated to<\/p>\n\n\n\n<ul><li>Ascertain the true or fair net profit.<\/li><li>Meet the requirements of income tax provisions.<\/li><li>Find out the true and fair position of the business.<\/li><li>Maintain the record on the scientific basis or as per the rules of double entry system.<\/li><\/ul>\n\n\n\n<p class=\"has-luminous-vivid-amber-background-color has-background has-medium-font-size\"><strong>ACCORDING TO RANDALL SCOTT<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u201cBriefly anything which is used up in the ordinary course of\ntrading is revenue expense, whereas anything keep for the permanent use of the\nbusiness for a number of years may be regarded as fixed asset and capital\nexpenditure.\u201d<\/p>\n\n\n\n<p class=\"has-medium-font-size\"><strong>ACCORDING TO G WILKINSON<\/strong><\/p>\n\n\n\n<p class=\"has-medium-font-size\">\u201cCapital expenditure is the expenditure on fixed assets i.e.\nLand, Buildings, Machinery etc. Revenue expenditure is expenditure on items of\nresale and for immediate use i.e. stationery, rent etc.\u201d<\/p>\n\n\n\n<p class=\"has-medium-font-size\">The brief difference between capital and revenue expenditure\nis as follows:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-background\" style=\"background-color:#f3f4f5\"><tbody><tr><td><strong>   BASIS OF DIFFERENCE   <\/strong><\/td><td><strong>   CAPITAL EXPENDITURE   <\/strong><\/td><td>   <strong>REVENUE EXPENDITURE   <\/strong><\/td><\/tr><tr><td><strong>   MEANING   <\/strong><\/td><td>\n  The expenditure incurred in acquiring a capital asset or improving\n  the capacity of an existing one, resulting in the increase of life span.\n  <\/td><td>\n  The expenditure incurred in running day to day operations is known as\n  revenue expenditure.\n  <\/td><\/tr><tr><td><strong>   TERM   <\/strong><\/td><td>\n  This expenditure is done for long term.\n  <\/td><td>\n  This expenditure is done for short term.\n  <\/td><\/tr><tr><td><strong>   AMOUNT   <\/strong><\/td><td>\n  The amount of expenditure is large.\n  <\/td><td>\n  The amount of expenditure is relatively small.\n  <\/td><\/tr><tr><td><strong>   CAPITALIZATION   <\/strong><\/td><td>\n  The amount of expenditure is capitalized.\n  <\/td><td>\n  The amount of expenditure is not capitalized.\n  <\/td><\/tr><tr><td><strong>   SHOWN IN   <\/strong><\/td><td>\n  This expenditure is shown in Balance Sheet.\n  <\/td><td>\n  This expenditure is shown in Income Statement i.e. Profit and Loss\n  Account.\n  <\/td><\/tr><tr><td>   <strong>OUTLAY<\/strong>   <\/td><td>\n  This expenditure is non- recurring in nature.\n  <\/td><td>\n  This expenditure is recurring in nature.\n  <\/td><\/tr><tr><td><strong>   BENEFIT   <\/strong><\/td><td>\n  The benefit is incurred for more than one year.\n  <\/td><td>\n  The benefit is enjoyed in current accounting year only.\n  <\/td><\/tr><tr><td><strong>   EARNING CAPACITY   <\/strong><\/td><td>\n  This expenditure is done to improve the earning capacity.\n  <\/td><td>\n  This expenditure is done to maintain the earning capacity.\n  <\/td><\/tr><tr><td><strong>   MATCHING CONCEPT   <\/strong><\/td><td>\n  This expenditure is not matched with capital receipts.\n  <\/td><td>\n  This expenditure is matched with revenue receipts.\n  <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"has-text-align-center wp-block-heading\" id=\"conclusion\"><span class=\"ez-toc-section\" id=\"CONCLUSION\"><\/span>CONCLUSION<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"has-medium-font-size\">Capital and Revenue expenditure both are important for the business for earning a profit in the present as well as in subsequent years. Both have their own benefits and drawbacks. In case of capital expenditure an asset has been purchased by the company which generate revenue for upcoming years. On the other hand, no asset is required as such in the case of revenue expenditure.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Also Study<\/strong><\/td><td><strong>Also Study<\/strong><\/td><td><strong>Also Study<\/strong><\/td><td><strong>Also Study<\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/accounting\/\"><strong>Accounting<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/non-profit-organisation\/\"><strong>Non profit organisation<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/depreciation\/\"><strong>Depreciation<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/liquidity-ratios-types\/\"><strong>Liquidity ratios<\/strong><\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/nature-of-accounting\/\"><strong>Nature of Accounting<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/receipt-and-payment-account-pdf\/\"><strong>Receipts and Payments Account<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/depreciation-accounting\/\"><strong>Depreciation Accounting<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/acid-test-ratio-formula\/\"><strong>Acid Test Ratio<\/strong><\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/benefits-of-accounting\/\"><strong>Benefits of Accounting<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/scope-of-accounting\/\"><strong>Scope of accounting<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/hire-purchase-accounting-notes-pdf\/\"><strong>Hire Purchase Accounting<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/cash-ratio\/\"><strong>Cash Ratio<\/strong><\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/difference-between-cost-accounting-and-financial-accounting\/\"><strong>Difference between cost accounting and financial accounting<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-financial-accounting-management-accounting-and-cost-accounting\/\"><strong>Financial accounting, cost accounting and management accounting<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-hire-purchase-and-instalment\/\"><strong>Difference between hire purchase and instalment system<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/financial-ratio-analysis\/\"><strong>Financial ratio analysis<\/strong><\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/difference-between-transaction-and-event\/\"><strong>Difference between transaction and event<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/transactions\/\"><strong>Transactions<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/users-of-accounting\/\"><strong>Users of Accounting<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/current-ratio-formula\/\"><strong>Ratio analysis<\/strong><\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/limitations-of-accounting-2\/\"><strong>Limitation of Accounting<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/capital-expenditure\/\"><strong>Capital Expenditure<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/instalment-system\/\"><strong>Instalment System<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-consignment-and-sale\/\"><strong>Difference between consignment and sale<\/strong><\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/book-keeping\/\"><strong>Book Keeping<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/revenue-expenditure\/\"><strong>Revenue Expenditure<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/reserves-accounting\/\"><strong>Reserves Accounting<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-normal-and-abnormal-loss\/\"><strong>Abnormal loss vs normal loss in consignment<\/strong><\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/accountancy\/\"><strong>Accountancy<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-capital-expenditure-and-revenue-expenditure\/\"><strong>Difference between capital and revenue expenditure<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/reserves-accounting\/\"><strong>Provisions&nbsp;<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/treatment-of-loss-on-consignment\/\"><strong>Treatment of loss on consignment<\/strong><\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/accounting-is-an-art-or-science\/\"><strong>Accounting as science or an art<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/accounting-equation\/\"><strong>Accounting Equation<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/single-entry-system-in-accounting\/\"><strong>Single entry system<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/accounting-treatment-of-consignment\/\"><strong>Accounting treatment of consignment<\/strong><\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/accounting-is-an-art-or-science\/\"><strong>Book Keeping vs accounting<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/deferred-revenue-expenditure\/\"><strong>Deferred Revenue Expenditure<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/statement-of-affairs-and-balance-sheet-difference\/\"><strong>Difference between statement of affairs and balance sheet<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-joint-venture-and-consignment\/\"><strong>Joint venture vs consignment<\/strong><\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/accounting-is-an-art-or-science\/\"><strong>Book keeping vs accountancy<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/capital-receipt\/\"><strong>Capital receipt<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/ifrs\/\"><strong>IFRS<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/departmental-accounting\/\"><strong>Departmental Accounting<\/strong><\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/accounting-is-an-art-or-science\/\"><strong>Accounting vs accountancy<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/revenue-receipt\/\"><strong>Revenue receipt<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/balance-sheet\/\"><strong>Balance Sheet<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/methods-of-departmental-accounting\/\"><strong>Methods of departmental accounting<\/strong><\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/basis-of-accounting\/\"><strong>Basis of Accounting<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-capital-and-revenue-receipt\/\"><strong>Difference between capital and revenue receipt<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/profit-and-loss-account\/\"><strong>Profit and loss Account<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/allocation-of-expenses-in-departmental-accounting\/\"><strong>Allocation of expenses in departmental accounting<\/strong><\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/branches-of-accounting\/\"><strong>Branches of accounting<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-accounting-concepts-and-conventions\/\"><strong>Difference between accounting concepts and conventions<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/trading-account\/\"><strong>Trading Account<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/inter-departmental-transfers\/\"><strong>Inter-departmental transfers<\/strong><\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/cash-and-mercantile-system-of-accounting\/\"><strong>Cash and mercantile system of accounting<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/accounting-standards\/\"><strong>Accounting Standards<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/voyage-account\/\"><strong>Voyage Account<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/different-types-of-branches\/\"><strong>Different types of branches<\/strong><\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/accounting-principles\/\"><strong>Accounting Principles<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/objectives-of-accounting\/\"><strong>Objectives of Accounting<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/accounting-for-incomplete-voyage\/\"><strong>Accounting for Incomplete Voyage<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-departmental-and-branch-accounting\/\"><strong>Departmental vs Branch accounting<\/strong><\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/golden-rules-of-accounting\/\"><strong>Golden ru\nles of accounting<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/process-of-accounting\/\"><strong>Process of Accounting<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/joint-venture\/\"><strong>Joint venture<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/methods-of-branch-accounting\/\"><strong>Methods of branch accounting<\/strong><\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/double-entry-system-of-accounting\/\"><strong>Double entry system of book keeping<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/scope-of-accounting\/\"><strong>Scope of Accounting<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-joint-venture-and-partnership\/\"><strong>Joint Venture Vs Partnership<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/incorporation-of-branch-trial-balance\/\"><strong>Incorporation of branch trial balance<\/strong><\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/difference-between-double-single-entry-system\/\"><strong>Double entry vs Single entry system<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-accounting-concepts-and-conventions\/\"><strong>Accounting Concepts vs Accounting conventions<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/methods-of-recording-transactions-in-joint-venture\/\"><strong>Methods of recording transactions in Joint Venture<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/garner-vs-murray-rule\/\"><strong>Garner VS Murray Rule<\/strong><\/a><\/td><\/tr><tr><td><a href=\"https:\/\/commerceiets.com\/history-of-accounting-pdf\/\"><strong>History of Accounting<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/difference-between-provisions-and-reserves\/\"><strong>Difference between provisions and reserves<\/strong><\/a><\/td><td><a href=\"https:\/\/commerceiets.com\/consignment\/\"><strong>Consignment<\/strong><\/a><\/td><td><\/td><\/tr><tr><td><\/td><td><\/td><td><\/td><td><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/www.linkedin.com\/in\/kajal-mahajan-7549b2197\/\" target=\"_blank\" rel=\"noreferrer noopener\">CONNECT ON LINKEDIN<\/a><\/div>\n<\/div>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/commerceiets.com\/wp-content\/uploads\/2022\/07\/download-10-1-2.png\" alt=\"DIFFERENCE BETWEEN CAPITAL EXPENDITURE AND REVENUE EXPENDITURE\" class=\"wp-image-5792\"\/><figcaption>DIFFERENCE BETWEEN CAPITAL EXPENDITURE AND REVENUE EXPENDITURE<\/figcaption><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>DIFFERENCE BETWEEN CAPITAL EXPENDITURE AND REVENUE EXPENDITURE To understand the difference between capital expenditure and revenue expenditure, the concepts of capital expenditure and revenue expenditure are as follows: CAPITAL EXPENDITURE The expenditure incurred by the business enterprise for the purchase of fixed assets or to repay the loan is known as Capital expenditure. This is&#8230;<\/p>\n<p class=\"more-link-wrap\"><a href=\"https:\/\/commerceiets.com\/difference-between-capital-expenditure-and-revenue-expenditure\/\" class=\"more-link\">Read More<span class=\"screen-reader-text\"> &ldquo;DIFFERENCE BETWEEN CAPITAL EXPENDITURE AND REVENUE EXPENDITURE&rdquo;<\/span> &raquo;<\/a><\/p>\n","protected":false},"author":2,"featured_media":2030,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[11,56],"tags":[98,99],"_links":{"self":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/2029"}],"collection":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/comments?post=2029"}],"version-history":[{"count":0,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/posts\/2029\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media\/2030"}],"wp:attachment":[{"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/media?parent=2029"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/categories?post=2029"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/commerceiets.com\/wp-json\/wp\/v2\/tags?post=2029"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}