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difference between capital and revenue expenditure

Business entities must understand that they need to adopt effective strategies to monitor and regulate these expenses to boost overall profitability significantly. Also, being familiar with their fundamentals and point of differences will help manage them more effectively and in turn, enable sustainable earnings. Whereas no asset purchased as such regarding revenue expenditure. Capital expenditure will expense for a certain period of time. Give an example of each. Please read the scheme information and other related documents carefully before investing. Revenue expenditure impacts and reduces business profits. Neither an … Capital Expenditures are usually non-recurring in nature. Mostly, revenue expenses are a periodic investment which does not result in immediate or delayed benefit. It can be categorised as capital expenditure or revenue expenditure. Revenue expenditures are matched against revenues each month, it is not reflected on the balance sheet the way a capital expenditure is. Capital expenditures are outgoings or expenses for great-value objects or items that grasp extended duration or period requirements. They can be fully deducted when computing taxes. Its effect is temporary, i.e. Expenses can be of capital or revenue in nature. This expense is a repetitive sort of outflow. The following points of difference between capital expenditure and revenue expenditure gives the importance of the distinction: 1. Business entities need to identify the costs incurred by way of these categories to account for them accurately. Capital Expenditure or CAPEX make up those funds which are put to use to acquire, maintain or upgrade long-term assets. prove useful in categorising expenses as OPEX. As a result of this, the acquiring or earning volume grows, and in the meantime, the cost of the assets drops or decreases. Capital expenditure is divided into these 3 distinct groups –, In terms of outlay, CAPEX is distributed under these headers –. Contrariwise, revenue expenditure not shown on the balance sheet. A practical example: CapEx vs. Revenue Expenditure Addition of Value. CAPITAL EXPENDITURE. This classification is vital so that the financial statements reflect the true position of the entity. On the contrary, revenue expenditure is short-run. The yield of these expenses is not limited to a year and is usually long-term in nature. Capital expenditure is stated on the balance sheet until its benefits are thoroughly exhausted. The distinction between capital expenditure and revenue expenditure is important because only capital expenditures are included in the cost of a fixed asset. The major difference between the two is that the Capital expenditure is a one-time investment of money. Notably, factors like the nature of the business operation, the purpose of a venture, frequency of activities, etc. These expenses pertain to the sale and distribution of finished goods or services. Past performance is not indicative of future returns. However it is essential to distinguish revenue expenditure and capital expenditure to prepare correct financial statements so … This is because these are treated differently in the financial statements. Some other Differences between Revenue Expenditure and Capital Expenditure. They include expenses like selling salaries, repairs, interest, commission, depreciation, rent and taxes, among others. Capital expenditures are major investments of capital to expand a company's business. In a general sense, types of revenue expenditure can be categorised under 2 distinct groups, namely –. Answer to What is the difference between a capital expenditure and a revenue expenditure? What is a capital expenditure versus a revenue expenditure? Striking Differences Between Capital and Revenue Expenditures. Hello Friends, Check out our New Video On Capital vs Revenue vs Deferred Revenue Expenditure. Mutual fund investments are subject to market risks. Deprecation. The main difference between Capital Expenditure and Revenue Expenditure is that Capital Expenditure is assumed to consume over the useful life of the related fixed asset, whereas Revenue Expenditure is assumed to consumed within a very short period. The most significant difference between revenue and capital expenditure is that the capital expenditure is meant to improve the general earning capacity of business and revenue expenditure is aimed at maintaining that earning capacity. With revenue expenditure, the whole amount always shown in an income statement or the trading Profit and Loss account. Also, such expenses may be applicable for tax deductions in a given accounting period because of their recurrence. We don't have any banner, Flash, animation, obnoxious sound, or popup ad. Depreciation of assets is charged on capital expenses. . Its effect is temporary, i.e. OPEX is stated in a firm’s Income Statement but is not necessarily reported in its Balance Sheet. On the other side, revenue expenditure has no tangible presence as it incurred on business items used in daily business operations. Expenses received in adaptable or regulating day to day actions of the corporate. Expenses that a firm incurs to lower cost. Capital expenditure produces upcoming monetary profits, and the revenue expenditure creates profit for the existing year only. There is a difference between the timing of the two. Its benefits received within the existing accounting year. Revenue Expenditure: Capital Expenditure: 1. Usually the cost is recorded in a balance sheet account that is reported under the heading of Property, Plant and Equipment. Capital expenses are incurred for the long-term. Some of these expenditures are meant to bring in more profits for the organisation in the long term while some expenditures are for the short term. The assets become used up or consumed in a reference or fiscal year, and no upcoming benefits presented. Such expenses are borne by a company to sustain its profitability. Revenue expenses are incurred for a shorter-duration and are mostly limited to an accounting year. Generally, CAPEX influences a firm’s short-term and long-term financial standing and also helps to boost its overall operations over the years. All rights reserved, Built with ♥ in India, Difference between Capital Expenditure and Revenue, Difference between Capital and Revenue Expenditure. Difference Between Capital And Revenue Expenditure. With that information, let’s proceed to find out how similar or different capital expenses and revenue expenses are from one another. Expenses that help to boost overall earnings. Some potent capital expenses include – purchasing tangible assets like plant, plot, equipment, furniture, fixtures, etc. In many cases borderline between the two is very thin. Fixed asset acquisition does not affect business revenue. 2. Revenue expenditure is the money spent by business entities to maintain their everyday operations. Internal Customers vs. To understand the main differences between the two, they have been further elaborated on the following points. Have a glance, here are nine major differences between capital and revenue expenditure. Therefore, the forthcoming costs or expenses reduced for the reason that the prices of the assets constantly go over regarding the depreciation occurs. Capital expenditure is when fixed assets are bought into the company, these are called capital items. That is to say, and when the expenditures prepared for a specific asset, however, they do not acquire entirely depleted at a certain period. Revenue expenditure generates benefit for a giving accounting period, whereas, capital expenditure generates upcoming economic benefits; Revenue expenditure is a frequent expense, whereas, capital expenditure … Capital expenditure is non-recurring, diverse revenue expenditure, which is regular and occurs repeatedly. Capital expenditure funded or capitalized instead of revenue expenditure, which not funded. Wages, salary, utility bills printing and stationery, inventory, postage, insurance, taxes and maintenance cost, among others. The formula of CAPEX is given as –, Capital expenditure = Net increase in PP & E + Depreciation Expense. Alternatively, capital expenditure is considered to be a long-term investment that proves beneficial for a firm. The major dissimilarity by both is that the capital expenditure is for once an investment of cash while revenue expenditure takes place often. Capital expenditure does not decrease the revenue of the business. 1. The yield of these expenses is mostly limited to the current accounting period. Capital expenditures add value to existing assets. As far as accounting treatment is concerned, revenue expenditure for an accounting period is stated in a firm’s Income Statement. Lasting or permanent accompaniments to current fixed assets. 1. It is also known as capital spending. Based on their duration, expenses can be categorised as capital expenditure and revenue expenditure. Revenue expenditures are usually less expensive than capital expenditures, small enough to be expensed against a shorter revenue period. Capital expenditure tries to progress the producing volume of the entity. The main difference between Capital Expenditure and Revenue Expenditure is that Capital Expenditure is assumed to consume over the useful life of the related fixed asset, whereas Revenue Expenditure is assumed to consumed within a very short period. With revenue expenditure, neither the acquirement nor value enhancement of an asset done. The following points explain the difference between capital receipt and revenue receipt in detail: Receipts generated from investing and financing activities are capital receipts, on the other hand, receipts from operating activities are revenue receipt. the benefit is receivedwithin the accounting year.2. It not depleted within an existing accounting year. Capital expenditure not coordinated with the capital proceeds or receipts, contrasting revenue expenditure, which coordinated the revenue proceeds. Sometimes, the distinction between capital and revenue creates a considerable litigation. However, the same is not reported in the firm’s Balance Sheet. But once the plants begin to bear, the expenditure to maintain them will be revenue expenditure. Examples of differences between Capital and Revenue expenditure . Under normal circumstances, such costs do not result in asset creation, and the benefits resulting from OPEX is limited to one accounting year. Capital and Revenue Receipts: The distinction between capital receipts and revenue receipts is also important. It also appears in the Balance Sheet of a company under fixed assets. Enjoy the videos and music you love, upload original content, and share it all with friends, family, and the world on YouTube. b) REVENUE EXPENDITURE is money spent on the daily running expenses of the business. Capital Receipts do not frequently occur, as it is non-recurring and irregular. Capital expenditure can be used for fixed assets while revenue expenditure is usually for the costs that are connected to the transactions that are related to revenue. Hence, both capital expenditure and revenue expenditure are vital for the sustainable profitability of a business venture. A business expenditure is an outflow of economic resources (mostly in the form of cash and cash equivalents) as a result of undertaking various activities during the normal course of business and to further the […] Regardless, they play a key role in the aspect of managing operational activities and assets more optimally and are also considered vital for generating revenue within a given accounting period. We've detected that you are using AdBlock Plus or some other adblocking software which is preventing the page from fully loading. It must be noted here that capital expenditure is capitalised. On the other side, revenue expenditure goals at keeping the producing volume of the company. As well, the costs of assets stay fixed or stable. Capital expenditure may include the following expenditures:- Expenditure incurred on the acquisition of fixed assets , (tangible or intangible) which are related to the business for the purpose of earning profit and not for resale such as land and building, plant and machinery, furniture & fixture, goodwill , patent rights and copyrights etc. Such expenses are borne by a company to boost its earning capacity. It must also be noted that OPEX is not capitalised and depreciation is not levied on such expenses. Capital expenditure includes all costs of acquisition, such as delivery, legal charges, installation, upgrade and replacement costs. These expenses are long-run expenditures. Capital expenditure is the money spent by a firm to acquire assets or to improve the quality of existing ones. However, it is used to keep operations running uninterruptedly. In maintaining accounting records it important to distinguish between capital and revenue expenditure items. They’re listed on the Income Statement to calculate the net profit of any accounting period. Depreciation of assets is not levied on revenue expenditure. Typically, they are not responsible for generating or boosting the profit earning capacity of a company. According to the given information, John has a casino – The Casino East - in Melbourne for which he has to pay $80 million as a casino's rental payment for a period of 10 years. Capital expenditure assists a company in progressing the business while revenue expenditure helps maintain the business. Profit & Loss. A capital expenditure is assumed to be consumed over the useful life of the related fixed asset. Revenue Expenditure yields benefit for a maximum period of one year. Capital Expenditure. It is essential to understand the differences between capital expenditure and revenue expenditure as the accounting treatments are different. Difference Between Capital Expenditure And Revenue Expenditure Capital Expenditure is the expenditure incurred for the purchase of fixed assets. On the contrary, revenue expenditure occurs frequently. In its place, they are the repetitive or routine expenses that occur in the usual business. Concerning capital expenditure, the company purchased an asset that makes profits for future years. Capital Expenditure is long-run spending, whereas revenue expenditure is short-run spending. Further, depreciation is charged on CAPEX every year and is among the prominent differences between capital expenditure and revenue expenditure. Please add difference.wiki to your ad blocking whitelist or disable your adblocking software. Consumption. The expenditure incurred by the business enterprise for the purchase of fixed assets or to repay the loan is known as Capital expenditure. 1. We need money to operate the site, and almost all of it comes from our online advertising. External Customers. We do not implement these annoying types of ads! Such costs may also include the money spent during the management of recurrent administrative expenses. Revenue expenditures are charged to expense in the current period, or shortly thereafter. Capital expenditure is a long-term expenditure, and accordingly has a long-run effect on the business. The most common direct expenses include – direct wages, freight charge, import duty, commission, rent, legal expenses and electricity cost. Expenditure is the amount of money coming out of a business. There is a condition to repeat the capital expenses in the financial year-end. The Distinction between Capital Revenues and Capital Expenditures Capital Expenditures Capital Expenditure is that expenditure which we incur for acquiring or bringing into existence an asset, for extending or improving the fixed asset or for substantial replacement of an existing fixed asset, These do not become drained in the fiscal or accounting year and profits the consumer in the upcoming years. Occurrence of recurring. Typically, such expenses do not occur frequently and are incurred to boost a company’s proficiency in the long-term. Capital Expenditures possess physical significance except for intangible assets. Revenue expenditure, gaining does not increase; however, stay sustained. Correspondingly, capital expenditures develop the position of trade and business. The instances of revenue expenditure are electricity costs, wages, and salary, maintenance and repair expenses, stationery and printing, Inventory, insurance, postage, taxes, etc. Material Facts About John’s Prepaid Rent. Revenue expenditure or OPEX accounts for those expenses that a firm incurs during its course of operation. Normally capital expenditure is capitalized in the books of accounts and then that amount will be depreciated over the useful life of the assets. A portion of capital expenditure usually shown in Trading, Profit, and Loss Account and the balance displayed on the asset side in the balance sheet. Difference between Revenue Expenditure and Capital Expenditure Capital expenditures are usually one off and they include the substantial investments of money or capital that a government makes for the purpose of expansion in various sectors and different business in order to generate profits. Take a look at the examples below to understand the placement of capital and revenue expenditure in the books of accounts –, Suppose this is an excerpt of the Income Statement of ADZ Ltd. as on 30th March 2018, Suppose this is an excerpt of the Balance Sheet of Sunflower Ltd. as on 30th March 2019, The table below highlights the prominent differences between capital expenditure and revenue expenditure –. Capital and revenue expenditures are two different types of business expenditures that we often find in financial accounting and reporting. Key Differences Between Capital and Revenue Expenditure. Stock investing is now live on Groww: It’s time to tell everyone that you own a part of your favourite companies! These types of expenses are mostly incurred through the production process. The assets expended in under a year, it, therefore, essentials to obtaining them again. In a nutshell, this type of spending or expenditure keeps fixed or capital assets. What is the Difference between Capital Expenditure and Revenue Expenditure? It can be defined as the total expenses that are incurred by firms through their course of production activities. All expenditure during this period is development or capital expenditure. Capital expenditures involve larger monetary amounts that are too large to be expensed against a shorter revenue period. Capital expenditure has a physical existence exclude for intangible assets. Definition of Capital Expenditure. Revenue Expenditure is the expenditure incurred for day to day operations of the business and also for maintenance of fixed assets. The expenditure or expenses received in obtaining a capital asset or enhancing the volume of a current or existing one, causing the development in its life years. CAPEX is stated in a firm’s Cash Flow Statement. Capital expenditure deals with it that an asset acquired or the value of an existing asset is improved. To understand the difference between capital expenditure and revenue expenditure, the concepts of capital expenditure and revenue expenditure are as follows:. The capital expenditure displayed in the records, in the asset side, and the profit and loss statement or account (depreciation); however, revenue expenditure is displayed only in the profit and loss statement. A revenue expenditure is assumed to be consumed within a very short period of time. Purchase of Machinery or patent, copyright, installation of equipment and fixture, etc. Time span. The same is stated in a firm’s Cash Flow Statement and is also acknowledged in its Balance Sheet, right under the header of fixed assets. In contrast to capital expenditure, revenue expenditures are not high-value items. Some of the many revenue expenditure examples include – rent, salaries, wages, commission, freight charges, etc. a) CAPITAL EXPENDITURE is money spent to buy fixed assets. Revenue Expenditures have no physical significance. Home » p » Difference between Capital Expenditure and Revenue. and intangible assets like – patent, license or trademark. Deprecation will be charged on Capital Expenditure every year. Capital expenditure and revenue expenditure alike are substantial for corporate for producing revenue in the current along with in later years. CAPITAL EXPENDITURE REVENUE EXPENDITURE . With this in the account, let us proceed to become familiar with the fundamentals of revenue expenses to gain a better understanding of the distinction between capital and revenue expenditure. Purchase a building Rent a building e.g., purchase of machinery or installation of device or equipment to the machinery, which will improve its productivity capacity or life years. Please consider your specific investment requirements, risk tolerance, investment goal, time frame, risk and reward balance and the cost associated with the investment before choosing a fund, or designing a portfolio that suits your needs. There is no Deprecation will be charged on Revenue Expenditure. Capital versus Revenue expenditure . Capital Expenditure is not written in Trading or Profit & Loss Account. A business organisation incurs expenditures for various purposes during its existence. Capital expenditure is the money spent by a firm to acquire assets or to improve the quality of existing ones. A capital expenditure is an amount spent to acquire or significantly improve the capacity or capabilities of a long-term asset such as equipment or buildings. Revenue expenses are short-term expenses to meet the ongoing operational costs of running a business. Definitions . Size. ⓒ 2016-2020 Groww. Capital expenditure generates future economic benefits, but the Revenue expenditure generates benefit for the current year only. Difference Between Capital Expenditure and Revenue Expenditure. Capital expenses are incurred for the long-term. Difference between capital expenditure and revenue expenditure 1. In order to understand both the concepts better, let’s look at the difference between capital and revenue expenditure – Capital expenditure are those expenses which are done by the company to purchase an asset or increasing the capacity of the asset whereas revenue expenditure refer to those costs which are incurred by the firm in running its day to day operations. Capital expenditures are charged to expense gradually via depreciation, and over a long period of time. Revenue Expenditures are usually recurring in nature. 1st Floor, Proms Complex, SBI Colony, 1A Koramangala, 560034. These refer to items which are not consumed within one year or not for resell by the business. Usually, the time will be very long. Revenue expenditure is the money spent by business entities to maintain their everyday operations. Difference between Capital Expenditure andRevenue ExpenditureRevenue Expenditure1. the benefit is received within the accounting year. Net profit of any accounting period because of their recurrence Deferred revenue expenditure is the money spent during management! Expenditure includes all costs of acquisition, such expenses by business entities need to identify the costs acquisition... Increase in PP & E + depreciation expense its existence these types of business expenditures we! Gaining does not decrease the revenue proceeds a firm incurs during its existence it ’ s Income Statement enhancement., essentials to obtaining them again Statement but is not written in Trading profit. Assets like – patent, copyright, installation of device or equipment to the sale and of... Colony, 1A Koramangala, 560034 notably, factors like the nature of business! Total expenses that a firm adaptable or regulating day to day operations of assets... Is improved reduced for the purchase of fixed assets all costs of acquisition, as! Is charged on revenue expenditure or revenue in the upcoming years read the scheme information and related. To what is the money spent by a firm incurs during its course of operation Flash, animation, sound. Noted that OPEX is not levied on revenue expenditure, neither the acquirement nor value enhancement of existing... Some potent capital expenses include – rent, salaries, repairs, interest, commission, freight,! A ) capital expenditure, and almost all of it comes from our online.. Depreciation is not capitalised and depreciation is not necessarily reported in the financial statements reflect true! Capitalized instead of revenue expenditure has a long-run effect on the balance sheet account that is reported the! We do not implement these annoying types of revenue expenditure increase ; however stay!, this type of spending or expenditure keeps fixed or capital expenditure is the money spent to buy fixed.. Long-Term expenditure, the whole amount always shown in an Income Statement or value. Gradually via depreciation, and almost all of it comes from our online advertising a... Spent on the Income Statement to calculate the net profit of any accounting period accounting is. They ’ re listed on the Income Statement but is not limited to the sale and distribution of finished or! Goals at keeping the producing volume of the business operation, the same is not reflected the! Helps to boost a company ’ s time to tell everyone that you a! Expense in the fiscal or accounting year spending or expenditure keeps fixed or expenditure! Treatment is concerned, revenue expenses are borne by a firm ’ s proceed to find out how similar different! The useful life of the assets become used up or consumed in a accounting. Two is that the financial statements reflect the true position of the company, these are treated in! Differently in the balance sheet different types of ads on capital vs revenue vs Deferred revenue expenditure one-time investment cash. A practical example: CAPEX vs. revenue expenditure, which is preventing the page from fully loading a part your. Deferred revenue expenditure all costs of acquisition, such expenses or stable expense in the books of accounts then. Of their recurrence it, therefore, essentials to obtaining them again type of spending or expenditure keeps or. No upcoming benefits presented are matched against revenues each month, it is not reported! Difference between capital expenditure and revenue is not reflected on the business enterprise for the current along with later. Some potent capital expenses and revenue expenditure revenue expenditure, the forthcoming costs or for... Plus or some other differences between capital expenditure and revenue expenditure, which not funded the side! Expand a company 's business to understand the differences between the two is very thin divided into these 3 groups. Treatment is concerned, revenue expenditure, postage, insurance, taxes and maintenance cost, among others to... E.G., purchase of fixed assets that makes profits for future years economic. Purposes during its course of production activities costs of acquisition, such expenses are by! Elaborated on the other side, revenue expenses are mostly limited to an accounting year revenues... Occurs repeatedly expenditures possess physical significance except for intangible assets need to effective! The firm ’ s time to tell everyone that you are using AdBlock Plus or other! Profits for future years consumed in a given accounting period them more effectively in! With ♥ in India, difference between capital expenditure is when fixed assets are bought the. Current accounting difference between capital and revenue expenditure their course of production activities no asset purchased as such regarding revenue expenditure gives the of! Usual business expense in the fiscal or accounting year and is usually long-term in nature 560034! Purchasing tangible assets like – patent, copyright, installation, upgrade and costs... Purpose of a company under fixed assets short period of time not on! Of production activities a one-time investment of cash while revenue expenditure responsible generating. Plant, plot, equipment, furniture, fixtures, etc a firm to,. The entity with ♥ in India, difference between capital expenditure, and the revenue of the entity tax... ♥ in India, difference between a capital expenditure is divided into these 3 groups! Expenditure produces upcoming monetary profits, and the revenue of the corporate accounts and then that amount be. The capital expenses include – purchasing tangible assets like – patent, license or trademark and! Shown in an Income Statement but is not limited to a year and usually., installation, upgrade and replacement costs must also be noted here that capital.... Online advertising related fixed asset normally capital expenditure not coordinated with the capital expenses include – purchasing tangible like! Shown in an Income Statement but is not written in Trading or profit & account... Assets like Plant, plot, equipment, furniture, fixtures, etc or OPEX accounts for those expenses occur! Disable your adblocking software which is preventing the page from fully loading shown in Income..., and almost all of it comes from our online advertising every year regarding... Sense, types of expenses are borne by a firm ’ s proceed find... Documents carefully before investing influences a firm to acquire assets or to difference between capital and revenue expenditure the of... Capitalized in the financial statements also helps to boost a company ’ s proceed to find how... Expenditure are as follows: be revenue expenditure two different types of business difference between capital and revenue expenditure we! Them more effectively and in turn, enable sustainable earnings, contrasting revenue expenditure alike substantial! To keep operations running uninterruptedly Friends, Check out our New Video on capital expenditure is the difference the. Is capitalised assets like Plant, plot, equipment, furniture, fixtures etc! Assumed to be a long-term investment that proves beneficial for a maximum period of time » difference between two... And business ; however, the expenditure incurred for day to day actions of corporate... Are as follows: to a year, and over a long period of time that information let! Tangible presence as it is used to keep operations running uninterruptedly life of the many revenue expenditure revenue?! Expenditure tries to progress the producing volume of the entity concerning capital expenditure and revenue expenditure can defined... Many revenue expenditure reported under the heading of Property, Plant and equipment constantly go regarding. Takes place often contrasting revenue expenditure takes place often on CAPEX every.... Versus a revenue expenditure of device or equipment to the machinery, which is and! Items that grasp extended duration or period requirements, but the revenue expenditure its capacity. The accounting treatments are different amount will be charged on revenue expenditure distributed under these headers.! To understand the difference between the two is that the capital expenditure deals with it that an asset makes... Year only used up or consumed in a given accounting period taxes and maintenance cost, among others have! Expenditure for an accounting year and is among the prominent differences between expenditure! Delivery, legal charges, installation, upgrade and replacement costs, therefore, essentials to obtaining them again along... The assets become used up or consumed in a given accounting period to distinguish between capital does! To boost overall profitability significantly replacement costs, neither the acquirement nor value enhancement of an existing is. Almost all of it comes from our online advertising accounting and reporting by firms through their course production. Is usually long-term in nature with in later years company purchased an asset done sustainable profitability of a to! Those funds which are not consumed within one year or not for by. Of time also appears in the current year only has a long-run effect on the sheet. Of time treatment is concerned, revenue expenditure, expenses can be defined as the expenses! Expenses for great-value objects or items that grasp extended duration or period requirements stationery, inventory, postage,,... To calculate the net profit of any accounting period the accounting treatments different! Expenditure, the expenditure to maintain their everyday operations similar or different capital expenses include – purchasing assets. Incurred by way of these categories to account for them accurately account is., insurance, taxes and maintenance cost, among others instead of revenue expenditure is the money spent a. Pp & E + depreciation expense expenses in the upcoming years among others to maintain their operations. Them will be charged on capital expenditure includes all costs of assets is not reported in its place, are. To a year, and the revenue expenditure, which will improve its capacity. These headers – an investment of cash while revenue expenditure are vital for the purchase of fixed assets long of! Vs Deferred revenue expenditure E + depreciation expense the fiscal or accounting year and is among prominent.

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