Question

Observe the given image and identify the type of receipt.

विकल्प

• Revenue Expenditure

• Capital Expenditure

• Deferred revenue expenditure

• Capital Receipts

Answer 1

Capital Receipts

Explanation

The image is a debenture bond. Proceeds from issuing debentures create a liability and provide long‑term finance, so they are non‑recurring capital receipts shown in the balance sheet, not revenue income, and reduce net assets.