consists of capital receipts and payments, loans and advances granted by the Union Government to State and Union Territory governments, government companies, corporations and other parties The Capital Budget also incorporates transactions in the Public Account
For a life insurance company, a period-by-period statement of beginning capital assets, planned acquisitions and disposals, and the resultant ending capital assets, together with the sources and disposition of funds so involved#a complete accounting of capital investments and transactions
Annual budget request made to The University of Texas System Administration for capital construction, plant renewal, and major capital equipment purchases Includes the institution's annual request for allocation from the Permanent University Fund (PUF) (2) The annual resource allocation within the operating budget for major capital equipment expenditures
A plan of proposed capital outlays and the means of financing them for the current fiscal period It is usually a part of the current budget If a Capital Program is in operation, it will be the first year thereof A Capital Program is sometimes referred to as a Capital Budget
The capital budget is that portion of the State Budget that deals with projects for the construction, renovation, improvement, acquisition and original furniture and equipment of any building, structure, facility, land or land rights Projects must have an estimated useful life in excess of five years and an estimated cost in excess of $100,000 Most of the capital budget projects in the past have been paid from monies raised by the sale of bonds
A plan for proposed expenditures for acquiring long-term assets and the means of financing these acquisitions Lists future investment projects and includes a justification for each
The annual request for capital project appropriations Project appropriations are normally for only that amount necessary to enable the implementation of the first year of the capital program expenditure plan However, if contracted work is scheduled that will extend beyond the upcoming fiscal year, the entire contract appropriation is required, even if the work and expenditures will be spread over two or more fiscal years
Contains authorization to acquire capital assets that include depreciable property, plant, equipment, and software developed, manufactured, transferred or acquired during a fiscal year for a determinable cost of $100,000 or more, and having a useful life of two or more years
A plan of proposed capital outlays and the means of financing them for the current fiscal period It is usually a part of the current fiscal period It is usually a part of the current budget If a Capital Program is in operation, it will be the first year thereof A Capital Program is sometimes referred to as a Capital Budget
appropriations for the first year of the capital improvement plan used for capital expenditures on durable items (buildings, equipment, computers, infrastructure, etc )
the approved annual plan to engage in construction of infrastructure, purchase of assets or similar activities, specifying where the money to finance the activities will come from
This is the estimated amount planned to be expended for capital items in a given fiscal period Capital items are fixed assets such as facilities and equipment, the cost of which is normally written off over a number of fiscal periods The capital budget, however, is limited to the expenditures which will be made within the fiscal year comparable to the related operating budgets