Write one Word / Term / Phrase for the following statement.
All such receipts which are non-recurring in nature and not forming a part of regular flow of income of a concern.
Explanation: Those receipts, the benefits of which accrue to an organisation in the current year, as well as in the years to come, are termed as capital receipts. They are non-recurring in nature. For example, life membership fees, endowment receipts, donations and legacies etc.