Concept:Recurrent expenditure is money spent on day-to-day running costs without creating fixed assets.
Explanation:In public sector accounting, expenditure is grouped into recurrent and capital expenditure.
Recurrent expenditure covers items consumed within the accounting period, such as wages, salaries, and purchases of consumable goods.
Here, purchase of drugs is a consumable item used for routine services.
So, it does not create a lasting fixed asset.
Purchase of vehicles, construction of boreholes, and construction of buildings all create fixed assets.
Therefore, they are capital expenditure, not recurrent expenditure.
Answer:B. purchase of drugs.