1.

Identify the following as revenue expenditureand capital expenditure . Givereasons. (i) Salary paid to Army officers. (ii) Purchase of Metro coaches from Japan. (iii) Repaymentof loans. (iv) Grants given by central government to state Government . (v) Loan given to Union Territories. (vi) Interest paid on National Debt. (vii) Expenditure on construction of Metro. Pension paid to retired Government employees. (ix) 10 % shares purchased by the Government in a private company. (x) Subsidies . (xi) Expenditure on collection of taxes. (xii) Expenditure on building a bridge .

Answer»

SOLUTION :(i) It is a REVENUE expenditure as it neither creates any asset nor reduces any liability of the government .
(ii) It is a capital expenditure as it increases asset of the government .
(iii)ITIS a capital expenditure as it reduces the liability of the government.
(IV) It isa revenue expenditure as it neither creates any asset nor reducesany liabilityof the government .
(v) It is a capital expenditure as it increases asset of the government .
(vi) It is a revenue expenditure as it neither creates any asset nor reduces any liability of the government .
(VII) It is a capital expenditure as it increases asset of the government.
(viii) It is a revenue expenditure as it neither creates any asset norreduces any liability of the government .
(ix) It is a capital expenditure as it increases asset of the government .
(x)It is a revenue expenditureas it neither creates any asset nor reduces any liability of the government .
(xi) It is a revenue expenditure as it neither creates any asset nor reduces any liability of the government
(xii) It is a capital expenditure as it increases asset of the government .


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