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.
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.
District officials have set a $10 million-$15 million reserve target before considering additional capital outlays using current resources.
upstream oil and gas investment in 2003, accounting for two thirds of capital outlays, while Integrated and Diversified companies continued to migrate capital overseas, according to the annual research analysis of John S.
The remaining capital outlays were for repairs for flood and fire-related damages to two campuses.
The district, after making an intensified effort in the last decade to accommodate the economic expansion with significant capital outlays, is expected to limit future debt issuance.
Although the bonds carry an open loop indenture, excess revenues can only be used for capital outlays, which the county expects should fund most of its capital needs.
The 2002 edition of Herold Global Upstream Performance Review found that the oil and gas industry increased capital outlays by 14% worldwide in 2001 to $157.

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