Distinguish between capital and revenue expenditure The following costs were also incurred by Napa Ltd during the financial year ended 30June    20X7: Interest on loan to purchase microcomputer. Cost of software for use with the microcomputer. Cost of customizing the software for use in Napa Ltd.'s business. Cost of paper used by the computer printer. Wages of computer operators. Cost of ribbons used by the computer printer. Cost of adding extra memory to the microcomputer. Cost of floppy disks used during the year. Costs of adding a manufacturer’s upgrade to the microcomputer equipment. Cost of adding air conditioning to the computer room. Required: Classify each of the above as capital expenditure or revenue expenditure.

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
Section: Chapter Questions
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  1. Distinguish between capital and revenue expenditure

The following costs were also incurred by Napa Ltd during the financial year ended 30June    20X7:

  1. Interest on loan to purchase microcomputer.
  2. Cost of software for use with the microcomputer.
  3. Cost of customizing the software for use in Napa Ltd.'s business.
  4. Cost of paper used by the computer printer.
  5. Wages of computer operators.
  6. Cost of ribbons used by the computer printer.
  7. Cost of adding extra memory to the microcomputer.
  8. Cost of floppy disks used during the year.
  9. Costs of adding a manufacturer’s upgrade to the microcomputer equipment.
  10. Cost of adding air conditioning to the computer room.

Required:

Classify each of the above as capital expenditure or revenue expenditure.

 

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