2121b1b5_re___AccountingExplanation_com__Reasons
[Sr. No.] (xxxv) [Nature of Expenditure] Revenue Expenditure [Reasons] 
Amount of $10,000 spent on dismantling removing and re-installing machinery an fixtures will be treated as revenue expenditure. may be treated as deferred revenue expenditure item and spread over a number of years.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons