acquisition of fixed capital assets

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• Fixed capital — is a concept in economics and accounting, first theoretically analysed in some depth by the economist David Ricardo. It refers to any kind of real or physical capital (fixed asset) that is not used up in the production of a product and is… …   Wikipedia

• Gross fixed capital formation — (GFCF) is a macroeconomic concept used in official national accounts since the 1930s. Concept and dataThe statistical aggregate of GFCF is a measure of the net new investment by enterprises in the domestic economy in fixed capital assets during… …   Wikipedia

• Consumption of fixed capital — (CFC) is a term used in business accounts, tax assessments and national accounts for depreciation of fixed assets. CFC is used in preference to depreciation to emphasize that fixed capital is used up in the process of generating new output, and… …   Wikipedia

• Fixed investment — in economics refers to investment in fixed capital, i.e. tangible capital goods (real means of production or residential buildings), or to the replacement of depreciated capital goods. Thus, fixed investment is investment in physical assets such… …   Wikipedia

• Capital formation — Gross capital formation in % of gross domestic product in world economy Capital formation is a concept used in macroeconomics, national accounts and financial economics. Occasionally it is also used in corporate accounts. It can be defined… …   Wikipedia

• Capital gains tax — A capital gains tax (abbreviated: CGT) is a tax charged on capital gains, the profit realized on the sale of a non inventory asset that was purchased at a lower price. The most common capital gains are realized from the sale of stocks, bonds,… …   Wikipedia

• Capital account — In financial accounting, the capital account is one of the accounts in shareholders equity. Sole proprietorships have a single capital account in the owner s equity. Partnerships maintain a capital account for each of the partners. In economics,… …   Wikipedia

• Capital Investment — Funds invested in a firm or enterprise for the purposes of furthering its business objectives. Capital investment may also refer to a firm s acquisition of capital assets or fixed assets such as manufacturing plants and machinery that is expected …   Investment dictionary

• capital expenditures — Expenditures resulting in the acquisition of or addition to fixed assets. Expenditures made for the purpose of acquiring capital assets. American Banker Glossary Amount used during a particular period to acquire or improve long term assets such… …   Financial and business terms

• Capital expenditure — Capital expenditures (CAPEX or capex) are expenditures creating future benefits. A capital expenditure is incurred when a business spends money either to buy fixed assets or to add to the value of an existing fixed asset with a useful life that… …   Wikipedia

• Capital Employed — 1. The total amount of capital used for the acquisition of profits. 2. The value of all the assets employed in a business. 3. Fixed assets plus working capital. 4. Total assets less current liabilities. This is a term that is frequently used, but …   Investment dictionary