Hoarding capital or revenue expenditure

Yes there is no future economic benefit from.them. it's treated like internally generated goodwill and expenses.

It's a goodwill. There is a company called ITC which maintains roads by giving dustbins or radium signboards. Like that many companies do. But that advertisement need not give them revenues, so it is expensed. Besides, these behemoth companies do it as CSR initiative as well. 

Hoarding or pooling of different class like revenue and capital is not possible. 

So this is like 2% of three years profits. 

Dr. Retained Earnings 

Cr. Bank 

But since you have to record the e event, it'll be like 

Dr. CSR expense 

Cr. Bank 

Because the three years profits carried down are in it.