sermaye harcamaları

listen to the pronunciation of sermaye harcamaları
التركية - الإنجليزية
capital expenditures
Expenditures that provide future benefits and are recorded as increases in asset accounts, not as expenses
(Dépenses en capital) - All expenditures made to acquire or improve capital assets Acquisition includes the design, development, construction or purchase of capital assets Also included are capital leases or rental agreements (e g that transfer the rights and obligations of ownership to the Crown) Improvements include any alterations or renovations that significantly increase the performance, value or capability of a capital asset or extend its useful or economic life by more than a year For purposes of the Long-term Capital Plan policy, capital expenditures refer to controlled capital expenditures as determined under the Operating Budget regime or the capital input factor or the capital reference level used in preparing Multi-Year Operational Plans
Expenditures for a plant asset that benefit more than one accounting period Examples include additions, betterments, and extraordinary repairs Capital expenditures increase either the value or the life of the asset and are debited to either the plant asset account or its accumulated depreciation account, depending on the type of expenditure
Capital expenditures include the cost of procuring, constructing and installing new durable plant and machinery and equipment, whether for replacement of worn or obsolete assets, as additions to existing assets or for lease or rent to others
The cost of property and improvements to property that have a useful life of more than one year The cost of a capital expenditure may not be deducted in the first year but must be depreciated over its useful life
Amount used during a particular period to acquire or improve long-term assets such as property, plant, or equipment
money spent on improvements and alterations that add to the value of the property and/or prolong its life
Funds used by a company to acquire or upgrade physical assets such as property, plant or equipment
Amount used during a particular period to acquire or improve long-term assets such as property, plant or equipment
Outlays of cash or other property or the creation of liability in exchange for property to remain permanently in the business; usually land, buildings, machinery and equipment
Funds expended for improvements or major repairs or replacements of common property elements that extend their service periods or useful lives
Business spending on additional plant equipment and inventory
Expenditures financed in the current year related to capital (construction of new facilities, repairs and replacement of existing facilities and capital loans)
Costs incurred to acquire long-lived assets Expenditures that will benefit several accounting periods (See Refer to page 352)
(p 592) Major investments in long-term assets such as land, buildings, equipment, or research and development
is the amount used during a particular period to acquire or improve long-term assets such as property, plant or equipment
Investments made in the long term Assets of the company; primarily represents additions to PP&E
Amounts spent to acquire or improve assets with useful lives of more than one year These expenditures may not be deducted, but are added to the basis of the property (See "Adjusted basis ") and, for business property, may be converted into deductions through depreciation or amortization
Capital to maintain and expand plant and equipment
– Funds expended to obtain capital resources
sermaye harcamaları
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