The correct answer is A. Revenue Expenditure.
Revenue expenditure is an expense that is incurred in the current period and is not expected to benefit future periods. Interest on a loan taken for the purchase of fixed assets is a revenue expenditure because it is incurred in the current period to finance the purchase of an asset that will be used in the business for more than one period.
Capital expenditure is an expense that is incurred in the current period and is expected to benefit future periods. Examples of capital expenditure include the purchase of land, buildings, equipment, and intangible assets.
Deferred revenue expenditure is an expense that is incurred in the current period but is not recognized as an expense in the current period. Instead, it is deferred and recognized as an expense in a future period. Examples of deferred revenue expenditure include prepaid expenses and unearned revenue.
Capital loss is a loss that occurs when a capital asset is sold for less than its book value. The book value of a capital asset is its original cost less any accumulated depreciation.