capital improvement

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capital improvement

See capital expenditure.

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

Capital Improvement

An improvement made to extend the useful life of a property or add to its value. Major repairs such as the replacement of a roof are capital improvements. The costs of capital improvements to business property must be capitalized and may be depreciated.
Copyright © 2008 H&R Block. All Rights Reserved. Reproduced with permission from H&R Block Glossary
References in periodicals archive ?
The series 2018A capital improvement refunding revenue bonds and the infrastructure sales surtax revenue refunding bonds will be sold on a negotiated basis on week of April 16.
With the right capital improvements, and our standard, personal involvement of ownership, 2 and 4 Armstrong will follow suit and become the next successful Rugby projects in this market."
This is the first time that MassDEP has funded projects for the completion of drinking water system capital improvement plans.
As the university prepares to implement its capital improvements program, the questions we are tackling related to sustainable design include:
Continuing capital improvement projects include Phase One of the West Field Cargo project; a seismic upgrade of the upper level viaduct; and a new passenger bridge from the AirTrain in Terminal 1.
It discusses (1) the extent to which WMATA relied on federal funding to build its Metrorail subway system and the federal government's rationale for providing that funding, (2) the extent to which WMATA has relied on other federal funding for capital improvements in recent years, and (3) the current funding challenges that WMATA faces and options that have been proposed to address those challenges.
Manlove's priorities are highlighted by the rebuilding of Pasadena's streets, drainage, parks and other infrastructure; these improvements are being carried out under the city's first-ever capital improvement plan, adopted by Pasadena City Council in 2002 and renewed in 2003.
In short, working capital improvement programs also improve customer service.
Peter Boyle, of Old Fort William's corporate development and consulting department, says about $815,000 is being invested in a capital improvement program that will allow for bigger gatherings and more business functions.
"How Capital Budgeting Helped a Sick City: Thirty Years of Capital Improvement Planning in Cleveland"

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