एक निर्माण कंपनी ने विदेशी आपूर्तिकर्ता से एक सीएनसी मशीन खरीदी। मशीन का चालान मूल्य 40,00,000 रुपये था। कंपनी ने आयात शुल्क के रूप में 4,00,000 रुपये और पारगमन बीमा के रूप में 1,00,000 रुपये का भुगतान किया। मशीन को साइट तक ले जाने का भाड़ा 50,000 रुपये था और विशेष नींव की लागत 1,50,000 रुपये थी। तकनीकी विशेषज्ञों ने स्थापना और परीक्षण के लिए 1,00,000 रुपये लिए। परीक्षण रन के दौरान 20,000 रुपये की कच्ची सामग्री का उपयोग हुआ और तैयार स्क्रैप 5,000 रुपये में बेचा गया। इसके अतिरिक्त, उद्घाटन पार्टी पर 80,000 रुपये और श्रमिकों के प्रशिक्षण पर 30,000 रुपये खर्च किए गए। मशीनरी खाते में पूंजीकृत की जाने वाली कुल लागत कितनी है?

Heavy advertising expenses incurred on launching a new product are generally treated as:

If wages are paid for the installation of new machinery, it should be debited to:

Considering the following statement regarding the fundamental principles of distinguishing between capital and revenue expenditure, it is essential to analyze the purpose of the spending. Capital expenditure typically results in the acquisition of a non-current asset or an increase in the earning capacity of an existing asset, while revenue expenditure is incurred to maintain the asset's existing earning capacity or for day-to-day business operations. Considering the summary and the statements given below, which of the options correctly identifies the valid assessments? Statement I: Expenditure incurred on the purchase of a second-hand machine is treated as capital expenditure, and any initial repairs required to make that second-hand machine functional for the first time are also capitalized. Statement II: A large sum spent on the repainting of an old factory building to maintain its appearance without increasing its floor area or structural strength is always treated as capital expenditure due to the magnitude of the amount. Statement III: Legal expenses incurred in connection with the defense of a suit claiming that the firm's factory site belongs to the plaintiff are considered revenue expenditure because they do not result in the acquisition of a new asset.