maintainance of building is a capital or revenue expenditure of government

Maintainance of building is a Capital Expenditure as all the expenses incurred on fixed assets for maintaining its life/ quality are casted in the value of building in Balance Sheet respectively of the year in which building is acquired. Otherwise cost of repairs will be debited to Repairs and Maintenance A/C due to its recurring nature. These will be deducted from yearly profits. Capital Expenditure - Cost of acquisition / maintenance of fixed assets. Hopefully caters your need. Regards