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capital expenditures

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  • capital expenditures — USA capital expenditures, Also known as capex. Expenses incurred in acquiring, repairing or improving physical assets (equipment, property, plants), including acquiring assets pursuant to a capital lease, restoring or adapting property to a new… …   Law 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 expenditures — expenditures to acquire or add to capital assets that will yield benefits over several accounting periods. Included are cost of procuring, construction, installing new durable plants, machinery and equipment where for replacement, addition or for …   Dictionary of automotive terms

  • capital expenditures — An unlawful encroachment upon the capital of a corporation by declaring a distribution or dividend of capital to stockholders; an income tax term for certain unusual expenditures, not deductible as ordinary and necessary business expenses, such… …   Ballentine's law dictionary

  • capital expenditures — капитальные затраты health care expenditures затраты на здравоохранение reduced expenditures приведенные затраты save expenditures экономить на затратах estimate of expenditures смета затрат …   English-Russian travelling dictionary

  • Capital expenditures — Amount used during a particular period to acquire or improve long term assets such as property, plant or equipment. The New York Times Financial Glossary …   Financial and business terms

  • Expenses versus Capital Expenditures — Under United States income tax law, to make a deduction in the current taxable year, a taxpayer must be able to show that a particular cost is a business expense [IRC § 162. Section 212 permits deductions for investment expenses.] (but not an… …   Wikipedia

  • Cash Flow To Capital Expenditures - CF to CAPEX — A ratio that measures a company s ability to acquire long term assets using free cash flow. The cash flow to capital expenditures (CF to CAPEX) ratio will often fluctuate as businesses go through cycles of large and small capital expenditures. CF …   Investment 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 expenditure — n: an amount paid out that creates a long term benefit (as one lasting beyond the taxable year); esp: costs that are incurred in the acquisition or improvement of property (as capital assets) or that are otherwise chargeable to a capital account… …   Law dictionary

  • Capital Area Transit (Harrisburg) — Capital Area Transit Founded 1973 Headquarters 901 North Cameron St. Locale Harrisburg, PA Service area …   Wikipedia

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