Capital & Revenue Expenditure

Capital & Revenue Expenditure- Table

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Capital ­ (Balance Sheet) Revenue ­ (Income Statement)
AQA Definition This Type Of Expenditure Expenditure Which Relates
Relates To The Following :- To Day To Day Expenses (All
Buying A Fixed Asset Items You Expect To Find
Add Value To Fixed Assets Within Expenses In Income
(E.G. Building An Extension) Statement) (E.G. Rent & Rates,
Light, Telephone Expenses)
Balance Sheet
Depreciate
High In Value
Always Record As A Cost
Value
Fixed Assets Are
Purchased For Use Within
The Business & Not For
Re-Sale.
Buildings Cost/Purchase Price Insurance Of Building
Cost Of An Extension General Maintenance
Carriage Delivery Of Repairs
Materials ( When Re-Decoration
Building)
Legal Fees
Labour Costs
Installation Of Utilities
Installation Of A/C
Vehicle Cost Of Vehicle + Fuel
(Optional Extras) Road Tax
Delivery Cost Extended Warranty
Number Plate Painting Company Logo
Changes To Vehicle Insurance Of Vehicle
Servicing And Repairs
Machinery/Computers/ Cost Of Asset Insurance Of Asset
Office Equipment Installation And Testing Servicing And Repairs
Modifications To Meet Consumables- Paper, Ink
Specific Needs Of Computer Programs ( Can
Business Be Capital Revenue If High)
Installation Of Special
Wiring
Staff Training( New
Equipment)
Computer Program ( Can
Be Revenue Expenditure If
Low)

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