capital outlay


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Related to capital outlay: capital expenditure

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 outlay

References in periodicals archive ?
If there is any surplus on revenue account, that can feed the capital outlay. Before the FRBM (Fiscal Responsibility & Budget Management) Bill was enacted, most of the states had been running in deficit on their revenue account.
Chunghwa Telecom expressed the increase of capital outlay this year is still under planning and will need the approval of the board of directors.
"There is no plan for new capital outlay on players."
Sonic of the steps that need to be taken in the early stages include identifying preliminary steps of market identification prior to initial capital outlay and determining the applicable processing concepts based on markets, value of recyclables and uses of extracted recyclables.
and Matsushita Electric Industrial Co., said Monday it will make an additional capital outlay of 8 billion yen to bolster output of thin film transistor (TFT) display monitors for use in mobile phones.
Using Imaje's unique Bi-Jet print head, along with its "M head" technology, the 58 Egg Master will print four lines at high speed and with high legibility, halving capital outlay and required floor space.
Larger companies can opt for the Symantec Elite Program which allows them to either initiate an up-front purchase commitment for two-years or to make an initial payment of 25% to minimise their up-front capital outlay.
In order to meet these requirements for designer companies of all sizes and varied budgets, the iEN program was created to enable small organizations and others restricting capital outlay to cost-effectively use emulation on their site.
There are few enterprises that can benefit a community more than a bakery that can supply a fresh and nutritious staple food such as bread, and few enterprises that can be established with such a small initial capital outlay.
Some advantages of contracting with Universal include: No capital outlay; fixed production costs; quick delivery on a wide variety of equipment; reduced inventory and personnel costs; and flexible response to changing equipment needs.
JR Kyushu said it plans to create a committee comprising the board members of group companies charged with examining the capital outlay plans and fund-raising programs of the group members.
is contemplating holding down its capital outlay for semiconductor production facilities in fiscal 2001 below the current fiscal year's 220 billion yen, company officials said Wednesday.