2121b1b5_re___AccountingExplanation_com__Reasons
[0] Re-decoration 'A/c or Maintenance A/c is debited. [Sr. No.] (xx) [Nature of Expenditure] Revenue expenditure. [Reasons] 
Generally a cinema hall is decorated regular and re-decorating cost is a recurring expenditure Moreover, it will not add to the capacity of the hall, so it is a revenue expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons