2121b1b5_re___AccountingExplanation_com__Reasons
[Sr. No.] (xxviii) [Nature of Expenditure] Capital expenditure. [Reasons] 
Patents and trade marks are intangible assets, the benefit of, which is received for many years, so cost of acquiring these assets is a capital expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons