expenses on revaluation amounted to 2100 is paid by A.. this is a loss and hence debited to revaluation account but why is this a loss?

Dear Student,
Revaluation Expenses are a loss for the partnership firm, as it is an expense paid out of firm for the purpose of revaluation of assets and liabilities.
These will be recorded on the debit side of Revaluation Account. Since the expenses are paid by A, therefore, A's Capital Account will be debited in Revaluation Account and its second effect will be recorded on the credit side of the A's Capital Account.
Revaluation Account
 Dr.    Cr.
Particulars Amount
Particulars Amount
A’s Capital A/c 2,100    
Partners’ Capital Accounts
Dr.   Cr.
Particulars A B C Particulars A B C
        Revaluation A/c 2,100    

Hope this answers your query.
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