Concept: Capital expenditure is spending that creates or adds value to long-term assets.
Explanation: In public sector accounting, capital expenditure is used for acquiring, constructing, or improving fixed assets.
Such spending benefits future periods and increases the value of government-owned assets.
Construction works' cost is spent on building roads, schools, hospitals, and other infrastructure, so it is a capital item.
Training and conference cost, wages and salaries, and financial charges are routine operating or recurrent expenses.
Therefore, construction works' cost is the only item classified as capital expenditure.
Answer: B. Construction works' cost