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 voters today approve that capital outlay exclusion, it could be voted on again at a special town meeting, according to Ms.
For too long, the capital outlay process gave false hope to the people of Louisiana that construction dollars were on the way when, in fact, they were not.
Voters also approved, contingent on Monday's election, a capital outlay exclusion for fiscal 2008 only of: $6,000 for upkeep, maintenance, and improvement of sport fields at South Common; $9,999 to replace worn-out tables and chairs in the Public Safety training room; and $9,999 to weatherize and install storm windows on the second floor windows of the Town Hall.
The latest Department of Budget and Management (DBM) data showed that expenditures on infrastructure and other capital outlays increased 18.
Kapag capital outlay naman, kinakailangan ay magsumite ng isang work and financial plan kung paano gagamitin ang capital outlay na yon at kapag in-approve ng DBM, saka lang ibibigay ang authority para magamit ang pondo, Coloma said.
The expanded capital outlay will be made in response to the good reception to the company' 28nm-technology manufacturing service among clients, due to its satisfactory yield rate, as a result of which the number of products using the cutting-edge technology at the company has jumped to 100, up from over 70 at the end of last year.
Because SourceRad is ASP-delivered, the solution is fully scalable to the client facility, enabling each radiology facility to pay only for what it uses, rather than requiring extensive capital outlay up front.
The DBM attributed infrastructure spending growth at the end of the first eight months to 'the implementation of public infrastructure projects of the DPWH (road repair and rehabilitation, flood control projects) and the Department of Transportation (rail and transport infrastructure), other capital outlay projects in state universities and colleges (construction, repair and rehabilitation of school facilities, acquisition of equipment) and the DOH (upgrading of health facilities and purchase of hospital/medical equipment), and the modernization program of the Department of National Defense-Armed Forces of the Philippines (purchase of ammunitions, transport equipment and other defense assets).
Tenders are invited for Process Management Consulting Services Addressing the Capital Outlay Processes within DBHDS
TSMC), the worlds leading contract IC maker, will further expand its capital outlay to US$6 billion (NT$190 billion) in 2011, a record high, boosting the total amount to US$14.
1% capital outlay increase for fiscal 1999, it said.
NEW YORK -- Fitch Ratings has assigned an 'AA+' rating to approximately $200,000,000 State of Florida full faith and credit state board of education public education capital outlay (PECO) bonds, 2005 series F, for bids on 18 hours notice as early as Oct.