Where is 'Preliminary expenses' recorded in Double Account System?


(Guest)

is Preliminary expenses recorded at the expenditure side of 'Capital Account' in Double account system or general balance Sheet? 

is it a capital expenditure or deferred revenue expenditure? I have read some articles, where it is considered a capital expenditure and recorded at the expenditure side of capital account, but the book I am using doesn't include preliminary expenses in capital account and it is recorded in General Balance sheet only.