{"id":2941,"date":"2025-01-20T12:55:13","date_gmt":"2025-01-20T12:55:13","guid":{"rendered":"https:\/\/departmentaltests.com\/?p=2941"},"modified":"2025-07-22T14:41:08","modified_gmt":"2025-07-22T14:41:08","slug":"chapter-xiii-miscellaneous-subjects-introductory","status":"publish","type":"post","link":"https:\/\/www.schoolpathram.in\/model-test\/chapter-xiii-miscellaneous-subjects-introductory\/","title":{"rendered":"CHAPTER XIII ; MISCELLANEOUS SUBJECTS Introductory"},"content":{"rendered":"

CHAPTER XIII<\/h2>\n

MISCELLANEOUS SUBJECTS Introductory<\/h1>\n
314.<\/b>This chapter contains the financial rules relating to certain miscellaneous subjects, which do not either fall within the scope of or have not been fully dealt within the other chapters of the Code.<\/div>\n
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Allocation of Expenditure between Capital and Revenue<\/h2>\n
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315.<\/b>\u00a0Expenditure on the public service falls into\u00a0two broad divisions\u00a0of expenditure on\u00a0revenue account and expenditure on capital account<\/b>. The latter is called briefly capital expenditure or\u00a0capital outlay.\u00a0<\/b><\/div>\n
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CAPITAL EXPENDITURE<\/b><\/h3>\n
316<\/b> Expenditure of a capital\u00a0of a nature is broadly defined as expenditure incurred with the object of either increasing concrete assets of a material and permanent character, or of extinguishing or reducing recurring liabilities, such as those for future pensions\u00a0by\u00a0payment of commuted value.\u00a0Expenditure on a temporary asset cannot ordinarily be considered as expenditure of a\u00a0capital nature.<\/div>\n
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