📈 EconomyUPSC 2022Fundamentals of Economy

With reference to the expenditure made by an organization or a company, which of the following statements is/are correct?1. Acquiring new technology is capital expenditures.2. Debt financing is considered capital expenditure, while equity financing is considered revenue expenditure.Select the correct answer using the code given below.

a1 only
b2 only
cBoth 1 and 2
dNeither 1 nor 2
✓ Correct answer: a) 1 only
ExplanationStatement 1 is correct : When a company uses its funds to acquire or upgrade physical assets, it is called Capital Expenditure (CapEx).These assets can include property, plants, buildings, technology, or equipment.CapEx is intended to pro- vide long-term benefits to the organization.Statement 2 is incorrect : When a company borrows money to be paid back at a future date with interest it is known as debt financing.It is not a capital expenditure.Equity financing is the process of raising capital through the sale of shares.It is an ex- ample of non-debt capital receipts, not revenue expenditure.Capital Expenditure (CapEx): refers to the funds a company spends on acquiring, upgrading, or maintaining physical assets such as property, buildings, technology, machinery, or equipment.These expenditures are intended to provide long-term benefits to the company by improving its production capacity, efficiency, or overall infrastructure.Equity Financing : Equity financing is the process of raising capital through the sale of shares.It is an example of non-debt capital receipts.

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