2121b1b5_re___AccountingExplanation_com__Reasons
[Sr. No.] (xxiii) [Nature of Expenditure] Capital expenditure. [Reasons] 
By issuing debentures, money is borrowed from the public for a long period of time and is used in the purchase of fixed assets or on the expansion of the business, therefore, premium paid is a capital expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons