Which expenses comes under infrastructure augmentation

This query is : Resolved 

26 December 2018 Dear Sir,

i am working in educational institute

my question in which expenses comes under infrastructure augmentation

1) revenue which debit to profit and loss account ?
2) Capital expenditure which directly appear as capital addition or WIP?

Thanks

27 December 2018 Both the revenue and capital expenditure should count in the application of funds and infrastructure augmentation


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