2121b1b5_re___AccountingExplanation_com__Reasons
[0] Carriage A/c is debited. [Sr. No.] (ii) [Nature of Expenditure] Revenue expenditure. [Reasons] 
The carriage paid on purchases is a revenue expenditure because goods purchased are meant for resale and whenever goods are purchased carriage is paid to bring the goods to the godown of the business.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons