Distinguish between capital and revenue expenditure and state whether the following statements are items of capital or revenue expenditure :

(a) Expenditure incurred on repairs and whitewashing at the time of purchase of an old building in order to make it usable.

(b) Expenditure incurred to provide one more exit in a cinema hall in compliance with a government order.

(a) Registration fees paid at the time of purchase of a building

(b) Expenditure incurred in the maintenance of a tea garden which will produce tea after four years.

(c) Depreciation charged on a plant.

(d) The expenditure incurred in erecting a platform on which a machine will be fixed.

(e) Advertising expenditure, the benefits of which will last for four years.