Q. With reference to Capital Expenditure (CapEx), consider the following statements:
1.Capital expenditure always results in the creation of a new physical asset.
2.Expenditure incurred for upgrading an existing asset to enhance its productive capacity may be treated as capital expenditure.
Which of the statements given above is/are correct?

[A] 1 only

[B] 2 only

[C] Both 1 and 2

[D] Neither 1 nor 2

Answer: B
Notes:

Explanation: Capital expenditure does not always create a new asset; it can also improve or extend the life or capacity of an existing asset.

Source- BL

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