- capital expenditures
USAcapital expenditures, Also known as capex.Expenses incurred in acquiring, repairing or improving physical assets (equipment, property, plants), including acquiring assets pursuant to a capital lease, restoring or adapting property to a new or different use and starting a new business.Costs are either "expensed" or "capitalized." Expenses for a particular month are listed on the financial statement as a cost incurred that month and deducted for tax purposes. Capital expenditures show up on the balance sheet and are not deductible in the year in which they are paid or incurred. These costs are "capitalized," meaning they are amortized (amortization) or depreciated (spread) over the useful life of the asset. Generally, if the property to which the expenses apply has a useful life longer than a taxable year, the cost must be capitalized.
Practical Law Dictionary. Glossary of UK, US and international legal terms. www.practicallaw.com. 2010.
См. также в других словарях:
capital expenditures — Expenditures resulting in the acquisition of or addition to fixed assets. Expenditures made for the purpose of acquiring capital assets. American Banker Glossary Amount used during a particular period to acquire or improve long term assets such… … Financial and business terms
capital expenditures — expenditures to acquire or add to capital assets that will yield benefits over several accounting periods. Included are cost of procuring, construction, installing new durable plants, machinery and equipment where for replacement, addition or for … Dictionary of automotive terms
capital expenditures — An unlawful encroachment upon the capital of a corporation by declaring a distribution or dividend of capital to stockholders; an income tax term for certain unusual expenditures, not deductible as ordinary and necessary business expenses, such… … Ballentine's law dictionary
Capital expenditures — Amount used during a particular period to acquire or improve long term assets such as property, plant or equipment. The New York Times Financial Glossary … Financial and business terms
Expenses versus Capital Expenditures — Under United States income tax law, to make a deduction in the current taxable year, a taxpayer must be able to show that a particular cost is a business expense [IRC § 162. Section 212 permits deductions for investment expenses.] (but not an… … Wikipedia
Cash Flow To Capital Expenditures - CF to CAPEX — A ratio that measures a company s ability to acquire long term assets using free cash flow. The cash flow to capital expenditures (CF to CAPEX) ratio will often fluctuate as businesses go through cycles of large and small capital expenditures. CF … Investment dictionary
Capital expenditure — Capital expenditures (CAPEX or capex) are expenditures creating future benefits. A capital expenditure is incurred when a business spends money either to buy fixed assets or to add to the value of an existing fixed asset with a useful life that… … Wikipedia
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… … Law dictionary
Capital Area Transit (Harrisburg) — Capital Area Transit Founded 1973 Headquarters 901 North Cameron St. Locale Harrisburg, PA Service area … Wikipedia
Capital planning — The process of Capital Planning throughout the Western world is undergoing significant change as we begin to understand the liabilities of Capital expenditures related to our installed infrastructure.Historically, Capital dollars have been spent… … Wikipedia