capital expenditure


Also found in: Dictionary, Thesaurus, Medical, Legal, Financial, Acronyms, Wikipedia.
Related to capital expenditure: Capital Expenditure Budget

capital expenditure

[′kap·ət·əl ik′spen·di·chər]
(industrial engineering)
Money spent for long-term additions or improvements and charged to a capital assets account.
References in periodicals archive ?
Now the entity is preparing detailed project report for developing 4000 interior roads, which is likely to take a big share from the capital expenditure planned for this year.
The world's largest retailer's capital expenditures for 2004 accounted for 3.
In INDOPCO, the Supreme Court supplied limited guidance regarding the distinction between capital expenditures and currently deductible expenses: the Court said the future benefit of an expenditure must be more than "incidental.
Information and analysis of capital expenditure across all oil and gas segments - upstream, midstream and downstream.
Under the long-term benefit analysis of Indopco, however, hostile defense fees would not constitute capital expenditures.
In a case of first impression, the Tax Court held costs incurred by a target company in a friendly merger were nondeductible capital expenditures [National Starch and Chemical Corporation v.
When a tender offer is "friendly" and a target's costs relate to facilitating the takeover, the costs will constitute a nondeductible capital expenditure.
Accordingly, global capital expenditure is expected to witness strong growth in 2011 at 15%.
The Service held (and the Eleventh Circuit agreed) that the expenses were capital expenditures incurred incident to the acquisition of a capital asset.
For example, it may be necessary to provide disclosure in the notes to the financial statements if a company is required to commit funds for significant capital expenditures in response to an environmental law change.
When comparing capital expenditure to revenue, Fitch calculates that this ratio was 5.
The bottom line in the rulings is that any permanent improvement or benefit from the removal of hazardous substances will result in treatment as a capital expenditure.

Full browser ?