capital equipment expenditure

См. также в других словарях:

• capital allowances — For qualifying equipment (i.e. plant and machinery but also including a licence of computer software) a proportion of the capital cost can be used to relieve tax: the relevant amount is set against company revenue which would otherwise be taxable …   Law dictionary

• capital investment — See: capital expenditures. Bloomberg Financial Dictionary * * * capital investment ˌcapital inˈvestment ➔ investment * * *    Investment in capital equipment, such as buildings, plant or machinery. For example, the building of a chemical refinery …   Financial and business terms

• capital allowances — The depreciation charged against profits when calculating taxable profits for corporation tax purposes, as opposed to the depreciation charge in a company s accounts. Accounting depreciation is not allowed as a deduction from profits in… …   Financial and business terms

• capital expenditure — spending on capital equipment …   English contemporary dictionary

• 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 — cap·i·tal 1 adj [Latin capitalis, from caput head, a person s life (as forfeit)] 1 a: punishable by death capital murder b: involving execution a capital case 2 [Medieval Latin capitalis chief, principal, from Latin …   Law dictionary

• expenditure — ex‧pen‧di‧ture [ɪkˈspendɪtʆə ǁ ər] noun [countable, uncountable] the total amount of money that a government, organization, or person spends during a particular period of time: • An advertiser rarely knows what its return on investment in… …   Financial and business terms

• capital expenditure — Expenditure on the company s long term asset. Financial Services Glossary * * * capital expenditure capital expenditure ➔ expenditure * * *    Payment for the acquisition of a long term asset. Often known simply as Capex. * * * capital… …   Financial and business terms

• capital allowance — ➔ allowance * * * capital allowance UK US noun [C] (also investment allowance) ► ACCOUNTING, TAX an amount of money that a business spends to buy buildings, equipment, vehicles, etc., which it can use to reduce the tax on its profits: »A 100%… …   Financial and business terms

• capital liability — UK US noun [C] ► ACCOUNTING, PROPERTY a loan that is used to buy land, buildings, equipment, etc., or to pay for a particular project: »A payment made by a person to discharge a capital liability is a capital expenditure …   Financial and business terms

• capital goods scheme — A set of rules which determine the extent to which credit is given for input tax incurred on expenditure on certain land and buildings and expensive computer equipment (Regulations 112 116, VAT Regulations 1985). The rules operate by establishing …   Law dictionary