Money spent to acquire or upgrade physical assets is known as:

Capital Expenditure

Correct option is Captial expenditure

Money spent to acquire or upgrade any physical or tangiable asset is termed as Capital Expenditure as the asset is expected to be utilised in a long run.

B

Although Physical Assets can be Current Assets but in general Current Assets are not further expensed upon so we can say that its

Capital Expense Option B

Option B Capital Expense