Explanation
They are non-recurring in nature which means that they don’t occur regularly and can’t be used for distribution of profits. Unlike revenue receipts which can be used to create reserves, capital receipts are not used to create reserve funds. Insurance claim received on account of machinery damaged completely by fire is a capital receipt as this receipt is not in the normal course of business.
Insurance claim received for loss of goods is a revenue receipt. Revenue receipts are funds received by a business as a result of its core business activities. Since, stock/inventory is directly related to business activity, such receipt of insurance claim is also related to revenue.
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