Explanation:

- Deferred Revenue Expenditure: This is spending not fully expensed in one period; benefits extend into the future, like advertising costs.

- Revenue Receipt: Inflows earned from regular business operations, such as sales or interest earned.

- Capital Expenditure: Long-term investment in fixed assets to enhance capacity or efficiency, like building a new factory or, relevant here, improving a vehicle's engine for better fuel efficiency. This boosts value or efficiency over a long period.

- Revenue Expenditure: Daily operational costs for the maintenance, not enhancing long-term value, such as repairs or routine maintenance.

Correct Answer: Capital expenditure

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