2121b1b5_re___AccountingExplanation_com__Reasons
[0] Machinery A/c debited for all expenditure. [Sr. No.] (viii) [Nature of Expenditure] Capital expenditure. [Reasons] 
Machinery is a permanent asset of the business and can be used for many years but it will benefit to the business until it is installed and erected at a proper place. So amount spent on purchase of machinery, on its installation and erection is capital expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons