For fixed Asset purchase transaction if 10% down payment is made in advance and remaining amount paid upon delivery.Explain a/cting of ex-gain & loss

I hope that, relevant Exchange gain/loss should be accounted as Revenue Exp/Income.

However, Gain/Loss raised considered as Revenue Exps not as Capital expenditure.

it should be treated as Gain/ Loss under P&L.

10+90 =100% procurement exps including transportation, fitting, commissioning should be accounted as capital expenditure (posted as Asset A/c).