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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved

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.
Wall Street Words: An A to Z Guide to Investment Terms for Today's Investor by David L. Scott. Copyright © 2003 by Houghton Mifflin Company. Published by Houghton Mifflin Company. All rights reserved. All rights reserved.

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.
Collins Dictionary of Business, 3rd ed. © 2002, 2005 C Pass, B Lowes, A Pendleton, L Chadwick, D O’Reilly and M Afferson

capital expenditure

see INVESTMENT.
Collins Dictionary of Economics, 4th ed. © C. Pass, B. Lowes, L. Davies 2005

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.

The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.

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.
Copyright © 2008 H&R Block. All Rights Reserved. Reproduced with permission from H&R Block Glossary
References in periodicals archive ?
Three-quarters of capital outlay is done by the states, whereas local governments are responsible for more than half of all maintenance of the nation's roads and streets.
Some government agencies were 'unable to implement' new projects under Capital Outlays since the government is operating under a reenacted budget.
Spending on infrastructure and other capital outlays hit P84.5 billion in July, up 17.6 percent from June's P71.9 billion and 74.6 percent higher than the P48.4 billion posted in the same month last year.
The capital outlays program next year is equivalent to 5.1 percent of the economy, as measured by the country's gross domestic product (GDP).
Speaking at a lecture in Sydney, Iwata said Japan's corporate capital outlays in 2004 have proved robust and that such moves were observed in the broad segments of the business community.
Comprising the biggest bulk of provisions for Capital Outlays were those for Local Roads and Bridges (P42,611,461,000) followed by Flood Control and Drainage (P24,036,850,000), National Roads and Bridges (P17,161,390,000), Building and other Structures (P10,503,290,000), and Water Management (P251,250,000).
3 extending the validity of the MOOE and CO components of the 2018 GAA (Budget) Joint Resolution Extending the Availability of the 2018 Appropriations for Maintenance and Other Operating Expenses and Capital Outlays to December 31, 2019,' Medialdea told reporters in a text message.
Spending on infrastructure and other capital outlays jumped P352.7 billion year-on-year in the first six months of the year, up by P103.6 billion or 41.6 percent.
The budget department reported that the government's infrastructure expenditures and other capital outlays in April amounted to P65.6 billion, up by 96 percent compared with P33.5 billion in the same month in the previous year.
Capital outlays in five industrial sectors, including manufacturers, transportation and telecommunications service providers and financial institutions and insurers, posted year-on-year increases in the three-month period.
For fiscal 2001, the power suppliers plan capital outlays totaling 2,901.4 billion yen, equal to 60% of their peak spending in fiscal 1993.
The latest Department of Budget and Management data showed that disbursements on infrastructure and other capital outlays jumped 83.4 percent in October from P51.5 billion a year ago.