Which of the following is an example of organizational expenditure?

Organizational expenditure refers to the costs that a business incurs as part of its operations to achieve its objectives. Employee training programs are a prime example of this type of expenditure, as they involve investing resources in the development of staff skills and knowledge. This investment directly contributes to improving productivity, enhancing employee performance, and fostering a positive corporate culture, all of which can lead to better business outcomes.

In contrast, sales revenue represents income generated from selling goods or services, which is not classified as an expenditure but rather as income for the organization. Capital gains tax is a liability rather than an expenditure, and it pertains to the taxation on the profit from the sale of assets. Lastly, waiting on accounts payable does not denote expenditure; instead, it refers to the liabilities that the company owes to suppliers or vendors. Therefore, employee training programs clearly stand out as an example of organizational expenditure.