capital expenditure

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Capital Expenditure

Payments made in cash or cash equivalents over a period of more than one year. Capital expenditures are used to acquire assets or improve the useful life of existing assets. An example of a capital expenditure is the funding to construct a factory. In accounting, capital expenditures must be capitalized; that is, the expenditure is recognized on a balance sheet gradually over the course of an asset's useful life. Capital expenditures are recorded as liabilities on a balance sheet. They are also called capital outlays. See also: Capital asset.

capital expenditure

Funds used to acquire a long-term asset. A capital expenditure results in depreciation deductions over the life of the acquired asset. Also called capital outlay.

capital expenditure

expenditure on the acquisition or improvement of FIXED ASSETS that is subsequently written off against profits over several ACCOUNTING PERIODS. Contrast with REVENUE EXPENDITURE. See INVESTMENT, CAPITAL BUDGETING.

capital expenditure

see INVESTMENT.

capital expenditure

Money spent on capital improvements,being those that change the nature of property, extend its useful life, or otherwise improve it beyond the natural improvement to be expected with routine repairs and maintenance.This is an important concept because capital expenditures must be added to the basis and depreciated slowly over time,while noncapital expenditures for repairs may be deducted entirely in the current year on one's taxes.

Capital Expenditure

An expenditure made for an asset with a useful life of more than one year that increases the value of or extends the useful life of the asset. Capital expenditures generally 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.
References in periodicals archive ?
1% capital outlay increase for fiscal 1999, it said.
Spending on infrastructure and other capital outlays were programmed to amount P137.
Outside of the regular capital outlays in 2016, JG Summit had invested additional P33.
Also, 'disbursements of the Department of Public Works and Highways were lower year-on-year' because 'the acceleration of the implementation and completion of capital outlay projects prior the conduct of elections resulted to high disbursements in the DPWH in April 2016,' the DBM added.
As a result, pay-as-you-go capital outlays averaged a substantial $23 million per year since fiscal 2000, peaking at almost $32 million in fiscal 2004.
Also, the government lumped into the amount spent on infrastructure and other capital outlays during the first two months the country's P1.
In response to voters' feedback indicating a preference for pay-as-you-go capital outlays, the district soon developed a $7 million capital plan to build one elementary school and expand or renovate classrooms at existing campuses using current resources.
The latest Department of Budget and Management data showed that the amount spent on infrastructure and other capital outlays increased from P345.
The remainder of the drawdown was for one-time capital outlays.
In an investor briefing for SMC's bond offering of up to P20 billion, conglomerate chief finance officer Ferdinand Constantino said the capital outlays would be made from the fourth quarter of 2016 through 2018 to 2019 as the group expands both old and new businesses.
While the general fund budgeted a small shortfall in 2004 due to the 27th payroll expense and one-time capital outlays, Fitch anticipates that the increased property tax levies and continued spending restraint will produce balanced operating results.
COTABATO CITY -- Liberal Party standard bearer Mar Roxas on Wednesday, bragged about the Aquino government's huge capital outlay of over P260 billion since 2010, saying it was more than double the P125 billion combined capital outlays of the Arroyo and Estrada administrations.

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