The correct answer is (d) Capital Expenditure.
Capital expenditure is the cost of acquiring or improving long-term assets. Long-term assets are assets that are expected to be used for more than one year. Examples of capital expenditures include the purchase of land, buildings, equipment, and vehicles.
Revenue expenditure is the cost of goods or services that are used up in the current period. Examples of revenue expenditure include the cost of goods sold, salaries, and utilities.
Deferred revenue expenditure is an expenditure that is initially recorded as an asset but is expected to be used up over a period of time. Examples of deferred revenue expenditure include prepaid rent and prepaid insurance.
Capital loss is a loss that occurs when a capital asset is sold for less than its original cost. Capital losses can be offset against capital gains in the same year, or they can be carried forward to future years.
In the case of expenditure incurred on erection of a machine, it is a capital expenditure because it is an expenditure that is incurred on the acquisition of a long-term asset. The machine is expected to be used for more than one year, and it will therefore be depreciated over its useful life.