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Topic Capital expenditure
Asked 2 times across 2 UPSC exams over 5 years (2020–2025), peaking in 2025.
Key insights
- Most tested in CDS — 1 of 2 PYQs
- Most asked in 2025
- Recurs across 2 years (2020–2025)
How it travelled across exams
First appearance in each exam — the same idea, reframed.
EPFO 2020 → CDS 2025
How the concept evolved
Rising — more than half its appearances (2 of 2) are since 2016.
Related concepts
Ideas UPSC tests alongside this one — keep exploring.
Sample questions
You've seen the pattern — here are a few of the actual PYQs.
CDS2025
Consider the following statements about Union Government's Expenditure on revenue account and effective capital expenditure
- Effective capital expenditure as percentage of GDP has increased from 2020 – 21 to 2023 – 24
- Expenditure on revenue account as percentage of GDP has increased from 2020 – 21 to 2023 – 24
Which of the statements given above is/are correct ?
- A 1 only
- B 2 only
- C Both 1 and 2
- D Neither 1 nor 2
Answer key not yet available (pending official release)
Economy › Public Finance & Budget
EPFO2020
Wages paid for installation of machinery is debited to which one of the following accounts ?
- A Wages Account
- B Machinery Account ✓
- C Installation Account
- D Profit and Loss Account
✓ Correct answer: (B)
Commerce & Accountancy › Financial Accounting
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