capital expenditure
capital expenditure n: an amount paid out that creates a long-term benefit (as one lasting beyond the taxable year); esp: costs that are incurred in the acquisition or improvement of property (as capital assets) or that are otherwise chargeable to a capital account
◇ Capital expenditures are not deductible for income tax purposes. They are generally added to the property's basis.

Merriam-Webster’s Dictionary of Law. . 1996.

capital expenditure
n.
Money spent to acquire or improve a capital asset.

The Essential Law Dictionary. — Sphinx Publishing, An imprint of Sourcebooks, Inc. . 2008.


capital expenditure
Payment by a business to acquire a capital asset or make improvements to an asset which increases its value or adds to its useful life. It includes payments by a business for property, fixtures, machinery, or other capital assets but not for day-to-day operations such as payroll, inventory, maintenance, and advertising.
Category: Business, LLCs & Corporations → Business Accounting, Bookkeeping & Finances
Category: Business Cash Flow Problems & Bankruptcy
Category: Business, LLCs & Corporations → Business Tax & Deductions
Category: Business, LLCs & Corporations → Buying or Selling a Business
Category: Personal Finance & Retirement → Taxes → Tax Audits

Nolo’s Plain-English Law Dictionary. . 2009.

capital expenditure
n.
   payment by a business for basic assets such as property, fixtures, or machinery, but not for day-to-day operations such as payroll, inventory, maintenance and advertising. Capital expenditures supposedly increase the value of company assets and are usually intended to improve productivity.

Law dictionary. . 2013.

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