2121b1b5_re___AccountingExplanation_com__Reasons
[Sr. No.] (xxix) [Nature of Expenditure] Capital expenditure. [Reasons] 
By terminating inefficient workers, the business will run more economically and profit-earning capacity of the business will increase, so compensation paid to them is a capital expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons