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    <title>Expenditure Revenue Vs Capital</title>
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    <description>Fees for building plan approval and similar planning-stage expenditures are integral to creating the building and should be treated as capital expenditure, forming part of the cost of the capital asset, analogous to other site and transportation costs capitalised to bring the asset to its intended use.</description>
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      <description>Fees for building plan approval and similar planning-stage expenditures are integral to creating the building and should be treated as capital expenditure, forming part of the cost of the capital asset, analogous to other site and transportation costs capitalised to bring the asset to its intended use.</description>
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