Accounts payable relating to purchase of PPE

Hi,

i have one doubt here the company purchased an Asset on 20th March 2009 for Rs10 laks, by paying cash of Rs 6 laks and Rs 4 laks as credit payable with in 1 month. Now the company pays Rs 4 laks on 19th April 2009 (New FY), As per AS 3 this transaction has to be recoreded in Investing Block of Cash Flow Statement.

As an Analyst do we need to consider the Rs 4 laks as Capital Expenditure or Repyment of liability.