What do you understand by capital expenditure?

1
It includes examples such as Salaries, carriage, etc.
2
It refers to that expenditure which is incurred for acquiring fixed assets or assets which increase the earning capacity of the business. 
3
It refers to that expenditure which is incurred in the course of normal business transactions of a concern and its benefits are availed of during the same accounting year. 
4
None of the above

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