The money spent for repairs of a motor car used by the business is a
Revenue Expenditure
Ordinary repairs restore the business vehicle to its normal working condition without creating a new asset or substantially enhancing its capacity. They are revenue expenditure, charged to the period’s income.
| List-I (Relief Materials) | List-II (Color Code) |
| A. Shelter | I. Yellow |
| B. Clothes | II. Khaki |
| C. Food | III. Red |
| D. Medicine | IV. Brown |
Which of the following is NOT a state function or state variable in a thermodynamic system?