Expenditure incurred on erection ofMacniner is :

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