Expenses in connection with obtaining a license for running the cinema worth ₹ 20,000. During the course of the year the cinema company was fined ₹ 1,000, for contravening rules. Renewal fee ₹ 2,000 for next year also paid.

Temporary huts were constructed costing ₹ 1,200. They were necessary for the construction of the cinema. They were demolished when the cinema was ready.

Amount spent on demolition of building to construct a bigger building on the same site.

1. ₹ 10,000 spent as travelling expenses of the directors on trips abroad for purchase of capital assets.

Fire insurance, ₹ 1,000 was paid on 1st October, 2019 for one year.

Overhauling expenses of ₹ 25,000 for the engine of a motor car to get better fuel efficiency.

Amount received from Trade receivables during the year.

Compensation of ₹ 2.5 crores paid to workers, who opted for voluntary retirement.

Insurance claim received on account of a machinery damaged by fire.

Inauguration expenses of ₹ 25 lacs incurred on the opening of a new manufacturing unit in an existing business.