An improvement (as distinguished from a repair) that will have a life of more than one year. Capital expenditures are generally depreciated over their useful life, as distinguished from repairs, which are subtracted from income of the current year.
An expenditure which benefits a future accounting period by adding assets to the company or extending the life or capacity of existing assets.
The cost of acquiring, producing or enhancing fixed assets.
Expenditure intended to benefit future periods; addition to a capital asset.
Amount spent on buying fixed assets, other than as a part of an acquisition.... more on: Capital expenditure
An amount spent to acquire or improve long-term assets, such as property or equipment.
Money spent to acquire or upgrade physical assets such as buildings and machinery. also called capital spending or capital expense.
If you spend money buying or improving fixed assets, it is called capital expenditure.
Money spent on improvements on a property, which becomes part of the cost of an existing fixed asset.
Expenditure on the company's long term asset.
Long-term in nature they are used for acquiring fixed assets such as land, building, machinery and equipment. Other items that also fall under this category include, loans and advances sanctioned by the Center to the State governments, union territories and public sector undertakings.
The cost of making improvements on a structure.
An expenditure intended to benefit the future activities of a business, usually by adding to the assets of a business, or by improving an existing asset.
Money spent on the purchase or improvement of fixed assets such as buildings or equipment, to be distinguished from revenue expenses.
the statutory definition extends to: - the acquisition, reclamation, enhancement or laying out of land, exclusive of roads, buildings and other structures; - the acquisition, construction, preparation, enhancement or replacement of roads, buildings and other structures; - the acquisition, installation or replacement of movable or immovable plant, machinery and apparatus and vehicles and vessels; - the making of advances, grants or other financial assistance to any person towards expenditure incurred or to be incurred by him on matters mentioned in the three categories above or in the acquisition of investments; - the acquisition of share or loan capital in any body corporate.
The cost of a capital asset or a property improvement made to add value to or extend the useful life of an existing capital asset.
"An expenditure for the purchase or expansion of a long-term asset, recorded in an asset account."
An investment or expenditure in an asset that will last more than one year. Capital expenditures may generally not be deducted in the year they are paid. Instead, they are capitalized and generally may be depreciated or amortized.
An improvement (as distinguished from a repair) that will have a life of more than one year â€“ should not be included as a customary annual â€œoperating expenseâ€.
Capital expenditure is spending by firms on capital equipment. This includes spending on machinery, equipment and buildings. Capital expenditure is also termed investment.
the cost of long-term improvements
An outlay that results in or contributes to the acquisition or construction of an infrastructure asset.
What the company has to spend to stay in business and grow. An addition to non-current assets or long-term assets
Any payments which are used to acquire new fixed assets.
Any expenditure that creates an asset, for example: purchase of plant or machinery improvements to assets that increase their usefulness or extend their useful life expenditure incurred in transporting an asset to its site and preparing it for use.
A cash disbursement, because of its long-term benefit, that is required to be recorded, for tax accounting purposes, as an asset on the balance sheet rather than as a current expense. Certain capital expenditures are subject to depreciation, depletion, or amortization. IRC Section 263(a) prohibits a current deduction for "permanent improvements or betterments made to increase the value of any property," but the tax law does permit deductions in future years.
Funds used to purchase physical assets including property, plant, and equipment.
It constitutes the expenditure incurred by the government in creating assets -building dams and roads, and purchasing defence equipments. Loans from Center to state governments are also clubbed under capital spending. These can be financed from loans raised in the market, from the Reserve Bank of India, or from foreign governments, or lending agencies like the World Bank, IFC.
Money spent on the acquisition of an asset, such as premises, motor vehicles, plant or machinery that will be used within the business over a period of years.
Expenditure on items exceeding the established minimum value (determined by the company, for example, USD 500), the respective assets are used for more than one year. These items form the fixed capital (fixed assets).
Those items that are significant replacements or additions to existing properties or for new developments, as distinguished from cash outflows for expense items that are normally considered part of the current period's operations. Capital expenditure does not include general maintenance and repair items.
The cost of an improvement that has been made to either extend the useful life or add value to a property.
It refers to the expenditure incurred in the acquisition of new fixed assets and replacement of or alterations to existing fixed assets, for the purpose of increasing future production. Expenditure on repairs and maintenance of the fixed assets is not part of capital expenditure.
The purchase of or outlay for an asset with a life of more than a year, or one that increases the capacity or efficiency of an asset or extends it's useful life. Generally, such expenditures cannot be deducted currently for tax purposes (or expensed for financial accounting purposes. Instead, they must be depreciated or amortized over their useful life.
Expenditure on the purchase of land or for major building work can also include major maintenance items and the purchase of expensive machinery.
Expenditure incurred in acquiring assets that will provide service both now and in future years.
investment of capital for the purpose of improving income from an asset.
The money spent on the acquisition or erection of fixed assets. Capital expenditure also covers the cost of maintaining and servicing the fixed assets - production machinery and buildings.
The cost of making an improvement or renovation to a property.
The cost of an improvement made either to lengthen the useful life of a property or to add value to it. It's a fancy term for the money you pony up for improvements. See also capital improvement.
Capital expenditure or payments comprise: expenditure on acquisition of assets like land, building and machinery, investments in shares, loans and advances granted by the Centre to State and Union Territory governments, government companies, corporations and other parties.
Expenditure on the acquisition of land and buildings, the provision, improvement, or replacement of buildings, vehicles, plant and equipment. Each LEA receives a capital expenditure "allocation" from the DfEE for each financial year. Capital work at Aided schools, which is the responsibility of the governors, may receive an 85% grant directly from the DfEE.
An expenditure of funds that extends the useful life of a capital asset or adds to its value.
What the company has to spend to stay in business and grow. If everyone else is using computers while you are using typewriters you probably haven't spent enough.
Expenditure on equipment, property and other Fixed Assets which will be used to support activities over more than one year.
total capital expenditure on mining assets to both maintain and expand operations
The cash outflow or creation of a liability used to invest in an asset, e.g. purchases of land, buildings, machinery, and equipment; as opposed to expenses that are considered a part of daily operations (capital expenses).
Expenditure which generates a flow of direct future benefits.
An expenditure made for assets with useful lives of more than one year. Usually capital expenditures may not be deducted in the year they are paid, even if they are paid in connection with a trade or business. In other words, they are capitalized and generally may be depreciated or amortized.
The cost of providing new homes, the term covers investment in permanent assets such as land, buildings, roads etc.
Total capital expenditure on tangible assets which includes stay-in-business and project capital.
an improvement that will have a life of one year or more and will increase the value of the property.
Expenditure by an agency on capital projects, for example purchasing a building.
A cost that improves an operating asset and is added to the asset account.
Expenditure on tangible and intangible assets which will benefit more than one year of account.
Expenditure of a non-recurrent nature (for example, new buildings, equipment used for a number of years).
Expenditure by an agency to obtain capital items either directly through capital acquisitions or indirectly through capital projects.
is the cost of procuring, constructing and installing new, durable plant, machinery and equipment, whether for replacement of worn or obsolete assets, or as additions to existing assets, or for lease or rent to others.
The cost of an improvement made either to extend the life of a property or to increase its value.
Capital expenditure is that expenditure by a business that results in the acquisition of fixed assets or an improvement in their earning capacity. Capital expenditure is not charged as an expense in the profit and loss account; the expenditure appears as a fixed asset in the balance sheet. The consumption or use of the fixed asset over time is reflected in the profit and loss account by calculating the amount of depreciation that has occurred. (See depreciation)
What a company spends on the stuff it needs to develop its business - eg office space, biros and vending machines.
Capital expenditure is the spending on capital assets like plant and equipment or fixed assets, or long-term assets. Usually capital expenditures may not be deducted in the year they are paid, even if they are paid in connection with a trade or business.
The cost of making improvements on a property.
is the expenditure on acquisition of assets like land, building and machinery, and also investments in shares, etc.; and
expenditure on the acquisition of fixed assets or expenditure, which adds to and does not merely maintain the value of existing fixed assets. (See section 4.1.1)
Expenditure on fixed assets, e.g. purchase of buildings, plant and machinery, motor vehicles. Capital expenditure is not expenditure of money taken from capital but the laying out of money which upon its being laid out becomes in itself capital irrespective of the source from which it comes.
Costs incurred for additions or improvements that increase the value of property. You may not immediately deduct these expenses but you can depreciate them overtime by adding them to the basis of your property. Capital Gain - A taxable gain from the sale or exchange of a property or financial asset.
Money spent to improve a property and enhance its value over an extended period of time (as opposed to a repair). May be added to the adjusted cost base of the property improved or depreciated over the useful life of the improvement.
An expenditure that is recorded as an asset because it is expected to benefit more than the current period.
Amount used during a particular period to acquire or improve long term assets such as property, plant, or equipment.
An outlay of funds designed to improve the income-producing capabilities of an asset or to extend its economic life.
The cost of an improvement made to extend the useful life of a property or to add to its value.
the cost of improvements made to a property
Payment by a business for basic assets such as property, fixtures, or machinery, but not for day-to-day operations such as payroll, inventory, maintenance and advertising.
The cost of a permanent improvement to property. Such expenses increase the property's adjusted basis.
Money used to buy assets. For example, the cash required to develop properties. This does not include ongoing maintenance or running costs ( known as 'revenue costs').
See government capital expenditure
Capital expenditures ("CAPEX") are expenditures used by a company to acquire or upgrade physical assets such as equipment, property, industrial buildings. In accounting, a capital expenditure is added to an asset account (i.e. capitalized), thus increasing the asset's basis (i.e. the cost or value of an asset as adjusted for tax purposes).