How would you determine whether a particular expenditure is Capital or Revenue? Give five examples of each. Explain the concept of Deferred Revenue Expenditure with suitable example.

Determining whether a particular expenditure is classified as capital or revenue is crucial for accurate financial reporting and assessing a company's financial health. The classification impacts how the expenditure is treated in financial statements, affecting profitability, taxation, and financial ratios. Here's an explanation of how to distinguish between capital and revenue expenditures, followed by examples of each:

### Capital Expenditure:
Capital expenditures are costs incurred to acquire, improve, or extend the life of an asset. These expenditures are typically long-term in nature and provide lasting benefits to the business. Here are five examples:

1. Purchase of Property, Plant, and Equipment (PP&E):
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