Computer software upgradation

updation cost will be a revenue expenditure as it is recuring expeneses

Technical Service[Ind. Expenses] is to be debited.

Technical Service[Ind. Expenses] is to be debited because annual upgradation is revenue expenditure because its nature is recuring

Being updation of the software is a recurring nature  so technical service account should be debited & should be charged to revenue account instead of caplitalizing the same....