capex

It will be Plant & Machinery.

Originally posted by : Faiz Ahmed
	It will be Plant & Machinery.

Right said.

Dear Laxmikant, it seems that you still miss the fundamental concepts of accounting specially when you are in CA Final (please do not take it otherwise).

To clear the small matters at your own end  and to make the study more interesting; put some alternatives questions before you whenever you have any doubts about the accounting entry. 

The following are the example :

1. Whether electrification installed in the factory is included in Factory Building ?

2. Whether fixture & furniture is included in Factory Building ?

The answer is no which you know very well.

I think now you will be able to apply your mind on small things.  

Only reading will help you very little unless you don't read analytically.