Given below are two statements, one labelled as Assertion (A) and the other as Reason (R):
Assertion (A): Capital expenditure is incurred for the purpose of acquiring fixed assets.
Reason (R): Capital expenditure item is shown in the asset side of the Balance sheet.
Select the correct answer:

A. Both (A) and (R) are true and (R) is the correct explanation of (A)

B. Both (A) and (R) are correct but (R) is NOT the correct explanation of (A)

C. (A) is true but (R) is false

D. (A) is false but (R) is true

Answer: Option B