CAPITAL AND REVENUE EXPENDITURE/INCOME — Commercial Studies STD 10 — Question

Capital receipts refer to the receipts of a non-recurring nature such as additional capital from owners, loans raised by the firm and money obtained from a sale of fixed assets. Capital receipts are shown in the liabilities side of balance sheet.
For example,
(i) Amount received by the way of loans.
(ii) Capital raised by an issue of shares and debentures