capital expenditures

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İngilizce - Türkçe
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İlgili Terimler

capital expenditure
sermaye masrafı
capital expenditure
sermaye harcaması
capital expenditure
sermaye artırımı
İngilizce - İngilizce
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
is the sum of additions at cost to property, plant and equipment and leaseholds, generally excluding amounts arising from acquisitions

İlgili Terimler

capital expenditure
Funds spent by a company to acquire or upgrade a long-term asset
capital expenditure
Funds spent for the acquisition of a long-term asset
capital expenditure
Expenditure on the acquisition of fixed assets or expenditure that adds to the life or value of an existing fixed asset
capital expenditure
The cost of an asset, including the cost to put it in place Capital expenditure for equipment, for example, means the net invoice price of the equipment, including the cost of any modifications, attachments, accessories, or auxiliary apparatus necessary to make it usable for the purpose for which it was acquired Ancillary charges, such as taxes, duty, protective in-transit insurance, freight, and installation may be included in the capital expenditure cost in accordance with the recipient organization's regular accounting practices
capital expenditure
The cost of making improvements on a property
capital expenditure
Cost of improving a property for the purpose of increasing its useful life and value
capital expenditure
any cost required for the acquisition, construction, reconstruction or improvement of assets subject to depreciation by the company
capital expenditure
The cost of an improvement made either to lengthen the useful life of a property or to add value to it It's a fancy term for the money you pony up for improvements See also capital improvement
capital expenditure
Money spent for the purchase or expansion of plant or equipment
capital expenditure
Amount used during a particular period to acquire or improve long-term assets such as property, plant or equipment
capital expenditure
An expenditure for the acquisition, replacement, modernization, or expansion of facilities or equipment which under generally accepted accounting principles is not properly chargeable as an expense of operation and maintenance
capital expenditure
An expenditure of funds that extends the useful life of a capital asset or adds to its value
capital expenditure
Money spent to improve a property and enhance its value over an extended period of time (as opposed to a repair) May be added to the adjusted cost base of the property improved or depreciated over the useful life of the improvement
capital expenditure
Money spent to acquire or upgrade physical assets such as buildings and machinery also called capital spending or capital expense
capital expenditure
An expenditure that is recorded as an asset because it is expected to benefit more that the current period
capital expenditure
The cost of making improvements on property
capital expenditure
The construction or purchase of a fixed asset (land, building, machinery, etc ) costing $2,000 or more and having an expected life of two years or more Capital expenditures are depreciated over Guideline Lives specified by the IRS
capital expenditure
the cost of long-term improvements
capital expenditure
The cost of a capital asset or a property improvement made to add value to or extend the useful life of an existing capital asset
capital expenditure
A payment to buy, build, improve or fix an asset (property that you own) which will last for more than one year Capital expenditures generally can't be deducted in the year paid Instead, they must usually be added to your investment (adjusted basis) in the asset, then be written off (depreciated) over a longer period Examples of capital expenditures include the costs to build a new building, add a new roof, build a new den, pay a broker for finding a tenant, and so forth
capital expenditure
an improvement (as distinguished from a repair) that will have a life of more than one year Capital expenditures are generally depreciated over their useful life, as distinguished from repairs, which are subtracted from income of the current year
capital expenditure
An expenditure intended to benefit the future activities of a business, usually by adding to the assets of a business, or by improving an existing asset
capital expenditure
additional costs of plant assets that provides material benefits extending beyond the current period; also called balance sheet expenditure (p 461)
capital expenditure
The cost of an improvement made to extend the useful life of a property or to add to its value
capital expenditure
Expenditure on items with a lifetime of more than one year e g buildings Personnel expenditure is classed as "non-capital"
capital expenditure
spending on capital equipment
capital expenditure
An expenditure for the acquisition, replacement, modernization, or expansion of facilities or equipment which, under generally accepted accounting principles, is not properly chargeable as an expense of operation and maintenance
capital expenditure
An expenditure made for assets with useful lives of more than one year Usually capital expenditures may not be deducted in the year they are paid, even if they are paid in connection with a trade or business In other words, they are capitalized and generally may be depreciated or amortized
capital expenditures

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    cap·i·tal expenditures

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    käpıtıl îkspendıçırz

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    /ˈkapətəl əkˈspendəʧərz/ /ˈkæpətəl ɪkˈspɛndəʧɜrz/