2121b1b5_re___AccountingExplanation_com__Reasons
[Sr. No.] (xxxii) [Nature of Expenditure] Capital expenditure. [Reasons] 
Amount spent on painting a new factory is regarded as a part of the cost of factory building, therefore, it is a capital expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons