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Accounting for capital expenditures and revenue expenditures

What is the difference between the accounting for capital expenditures and revenue expenditures? What would be the result if the two categories were not separated?

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## Q : Compute the mean and variance of the number

Let U be a uniform (0, 1) random variable. Suppose that n trials are to be performed and that conditional on U = u these trials will be independent with a common success probability u. Compute the mean and variance of the number of successes that