The capital budget focuses on capital flows. The capital budget includes long-term components such as capital expenditures or outflows and capital receipts or inflows. Loans from citizens through bonds, loans from the RBI, sovereign loans from foreign governments, loans from foreign markets, and so on are some of the major sources of government capital receipts. Capital expenditure includes costs for the development and upkeep of equipment, machinery, health facilities, buildings, education, etc. Generally, capital expenditure is considered GDP accretive, especially in setting up hospitals and schools, which has long-term positive implications. A fiscal deficit occurs when the government's expenditure exceeds its total revenue collection.