2121b1b5_re___AccountingExplanation_com__Reasons
[Sr. No.] (xxxi) [Nature of Expenditure] Revenue expenditure. [Reasons] 
This expenditure will add nothing to the value of the building and will have no effect on the profit-earning capacity of the business, so it is a revenue expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons