Which of the following reactions is an example of nuclear fusion?

Which of the following reactions is an example of nuclear fusion?

  1. Uranium-235 splitting into Barium and Krypton
  2. Hydrogen nuclei combining to form Helium ✓
  3. Thorium decaying into Radium
  4. Carbon-14 undergoing beta decay

Explanation

Capital expenditure: buying long-term assets (buildings, machinery, vehicles) that benefit business over multiple years. Appears on balance sheet as fixed asset. Depreciated over useful life.

Revenue expenditure: day-to-day running costs (wages, rent, electricity, supplies). Benefit is immediate or short-term. Charged to profit and loss account in the period incurred.

Distinguishing matters: capital expenditure on wrong account understates profit; revenue expenditure on wrong account overstates profit. Repairs are revenue; improvements are capital. Classification requires judgment.