I am a little rusty on the accounting conventions and expenditure processes. I am writing a paper on sale of rural/farming businesses and the taxation implications of classification of animals connected with the business. In order to understand a clear view of the processes I have put together this data flow chart of classification of business expenditure capital v trading or revenue expenses. Would any of the accountants out there have a look at this for me and point out any errors, and/or comment on it for me please? I would not like to come to a conclusion based on a false premise. Thank you for that. Kind regards Lex Fullarton