2121b1b5_re___AccountingExplanation_com__Reasons
[Sr. No.] (xxvi) [Nature of Expenditure] Capital expenditure. [Reasons] 
By making the office of the director, air-conditioned, the efficiency of the director will increase and it will last for many years, so cost of air-conditioning is a capital expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons