2121b1b5_re___AccountingExplanation_com__Reasons
[Sr. No.] (xxiv) [Nature of Expenditure] Capital expenditure. [Reasons] 
Mortgage means a deed showing that the money has been borrowed (loan raised) by mortgaging assets as collateral security. The assets will remain mortgaged with the lender until the loan has been repaid. So the assets have been utilized for raising loan and the costs attending the mortgage is, therefore, a capital expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons