हिंदी

Classification of Expenditure

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Estimated time: 12 minutes
CBSE: Class 12
National Testing Agency: Class 12

Revenue Expenditure

Revenue Expenditure is expenditure incurred for purposes other than the creation of physical or financial assets.

  • Covers the normal functioning of the government.
  • Includes interest payments and grants given to state governments and other parties.
  • Does not create assets and does not reduce liabilities.
  • Used for the day-to-day running of the government.

Examples: Salaries, pensions, interest payments, subsidies, grants.

CBSE: Class 12
National Testing Agency: Class 12

Plan vs Non-Plan Revenue Expenditure

Type Description Examples
Plan Revenue Expenditure Related to the Five-Year Plans; included central assistance for State/UT plans. Health, education, law and order
Non-Plan Revenue Expenditure Covered general, economic and social services not under plans. Relief for earthquake victims

Note: The Plan/Non-Plan classification had a drawback—it led to neglect of maintenance and created a misperception that non-plan expenditure was inherently wasteful, affecting sectors like education and health.

CBSE: Class 12
National Testing Agency: Class 12

Capital Expenditure

Government expenditure that leads to the creation of physical or financial assets or reduction in financial liabilities.

Examples:

  • Acquisition of land
  • Buildings
  • Machinery and equipment
  • Investment in shares
  • Loans and advances to State Governments, Union Territories and Public Sector Undertakings (PSUs)
CBSE: Class 12
National Testing Agency: Class 12

Plan vs Non-Plan Capital Expenditure

Type Description
Plan Capital Expenditure Related to the Five-Year Plans and central assistance for State/UT plans.
Non-Plan Capital Expenditure Not related to the Five-Year Plans; covered various general, social and economic services provided by the government.
CBSE: Class 12
National Testing Agency: Class 12

Developmental vs Non-Developmental Expenditure

Type Description Examples
Developmental Expenditure Helps economic development by increasing production and real income; directly linked to economic and social development.
Non-Developmental Expenditure Does not directly help economic development but is needed for essential general services. Tax collection, audit, currency printing, internal law and order, defence, pensions, non-developmental assistance to States.
CBSE: Class 12
National Testing Agency: Class 12

Key Points: Classification of Expenditure

  • Revenue expenditure = no asset creation; no liability reduction.
  • Capital expenditure = creates assets or reduces liabilities.
  • Revenue expenditure is for day-to-day government functioning.
  • Historically, Plan expenditure was linked to Five-Year Plans.
  • Historically, Non-Plan expenditure covered general government services.
  • Developmental expenditure promotes economic growth.
  • Non-developmental expenditure supports essential government services.
  • The Plan/Non-Plan classification was later discontinued due to its drawbacks.
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