Concept:Revenue expenditure covers day-to-day operating costs that benefit only the current accounting period.
Explanation:A revenue expenditure is a recurring expense needed to run the business, such as fuel, repairs, rent, or wages.
It is consumed within the same year and is shown in the income statement.
Capital expenditures, on the other hand, buy or improve fixed assets like plant, engines, or buildings.
Purchasing a plant is capital expenditure.
Buying a new engine improves an existing asset, so it is capital expenditure.
Constructing an office wall is also capital expenditure because it creates or enhances a fixed asset.
Purchase of fuel for a vehicle is an operational running cost used up immediately.
Therefore, option D is correct.
Answer:D. purchase of fuel for vehicle