capital expenditure


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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.
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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.
India : CHENNAI CORPORATION made unprecedented amount of spending in last fiscal
The world's largest retailer's capital expenditures for 2004 accounted for 3.
TOP HOME RETAILERS TO BOOST 2005 CAPITAL SPENDING
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.
Notice 96-7: request for comments on further capitalization guidance
Under the long-term benefit analysis of Indopco, however, hostile defense fees would not constitute capital expenditures.
Indopco v. Commissioner: the Supreme Court takes National Starch to the cleaners
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.
Takeover expenses: National Starch and the IRS add new wrinkles
When a tender offer is "friendly" and a target's costs relate to facilitating the takeover, the costs will constitute a nondeductible capital expenditure.
Takeover defense expenditures: deductibility not necessarily precluded by National Starch
The Service held (and the Eleventh Circuit agreed) that the expenses were capital expenditures incurred incident to the acquisition of a capital asset.
Does Norwest expand INDOPCO's reach?
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.
Assessing environmental risk; financial statement users are carefully scrutinizing the adequacy of environmental cleanup disclosures
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.
Environmental issues: an overview of tax policy

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