Revenue receipt is the receipt of income which is earned during the normal course of business. It is recurring in nature. Examples.
i) Proceeds from sale of goods
ii) Interest on investments received
iii) Rent received
iv) Dividend received

(i) It is an expenditure incurred during an accounting period, the benefits of which will be available for more than one accounting period.
(ii) It includes any expenditure resulting in the acquisition of any fixed asset or contributes to the revenue earning capacity of the business. It is non- recurring in nature.

i) Capital expenditure
ii) Revenue receipt
iii) Capital expenditure
iv) Capital receipt.

i. Rs.5,000 spent towards additions to buildings is capital expenditure.
ii. The entire amount of  Rs.32,000 should be treated as capital expenditure.
iii. Rs.10,000 spent on painting the new factory should be treated as capital expenditure.
iv. Freight, cartage and erection charges are capital expenditures.
v. Rs.150 being expense to bring the asset in usable condition, is a capital expenditure.

i) The effect of heavy advertisement expenses will extend to more than one accounting period, but it does not create any property of tangible or intangible nature and hence it is deferred revenue expenditure.
ii) It is a capital expenditure since it is incurred up to the point the machine is ready for use.
iii) These are capital expenditures since they are incurred up to the point the machine is ready for use.