classifications correct? In either case- yes or no, please giving reasons for the same. Revenue Expenditure: a. Rent for new factory site b. Customs Duty for importing new machinery for the factory c. Repairing charges for old machinery d. Transport facility charges for office staff e. Installation charge of new machinery in old factory Capital Expenditure: f. Penalty charges for breaking traffic signal to deliver company products to customer g. Replacing condenser of the cooling equipment for the office h. Upgrading the office computer i. AMC contract of new machinery j. Licence cost of new ERP Software