Para 4.10 — MSO

4.10 Expenditure debitable to capital may be financed from the following sources:-

(i) specific for a particular purpose;

(ii) non-specific for all Government purposes;

(iii) unfounded; and

(c) Sources other than revenue and borrowings e.g. accumulated balances. For the purpose of accounts

(b) and

(c) are grouped together the capital expenditure met from these sources being described as outlay financed outside the Revenue Account and being quite apart from treatment from expenditure met from Revenue. On the other hand expenditure of a capital nature met from revenue is accounted for under the appropriate major head within the Revenue Account as any other expenditure of a revenue nature.