How to differentitate apital expenditure and revenue expendi

1) Capitalisation of exps or Add it assets value :- Those expenditure which increases the future benefits from existing asset beyond its previously assessed standard of performance.

if this is not done then it will be non compliance of AS-10 and auditor will qualify based materiallty concept.

2) Rectify these entries :- Keep the original entry as it is and pass rectification entry on same date

Entry :- Relevant Asset A/c Dr & Relevant Exps Cr