Giving reasons, categorise the following into revenue receipts and capital receipts

cbse-class-12

#1

Giving reasons, categorise the following into revenue receipts and capital receipts
(i) Dividends on investment made by government
(ii) Sale of public sector undertaking


#2

(i) Dividends on investment made by government It is a revenue receipt, as it does not add to the liability or not lead to reduction in assets.
(ii) Sale of public sector undertaking It is a capital ’ receipt, as it involves redaction in assets.