All those elements which create liability and decrease the assets of government are known as :

In government accounting, capital receipts refer to funds that either result in the creation of a liability (for example, loans raised by the government) or involve a reduction in assets (such as the sale of government property). These transactions are distinct from revenue receipts, which relate to regular income (like taxes) and do not impact the balance sheet by creating liabilities or reducing assets.

Capital payments, on the other hand, refer to expenditures on capital assets or repayments of loans, and revenue payments are the day-to-day expenses.