capital expenditure


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Related to capital expenditure: Capital Expenditure Budget

capital expenditure

n. payment by a business for basic assets such as property, fixtures, or machinery, but not for day-to-day operations such as payroll, inventory, maintenance and advertising. Capital expenditures supposedly increase the value of company assets and are usually intended to improve productivity.

References in periodicals archive ?
Considering the entity s accomplishment in preparing several detailed project reports already, the capital expenditure during this fiscal (FY2013-14) is likely to make a new record, surpassing the latest one.
Wal-Mart's 2004 capital expenditures were estimated at roughly $9 billion, which it hopes to grow to $14 billion this year, Jay Fitzsimmons, the retailer's treasurer and senior vice president of finance, said late last month at the Merrill Lynch Retailing Leaders and Household Products & Cosmetics Conference.
263(a)(l)-(b) explains that the cost of capital expenditures are added to the basis of the underlying property and "recovered through depreciation, amortization, cost of goods sold, or adjustments to basis.
Historic and forecast capital expenditure information from 2008 to 2013.
509, 519-20 (1955) (taxpayer could allocate legal fees between business expenses and capital expenditures in suit for both an accounting of profit and clear and free title to oil properties), aff'd, 238 F.
Sustained high global crude oil prices, positive demand outlook and increasing ease of capital access are encouraging global oil and gas companies to increase their capital expenditure in 2011.
The one-year rule serves as a guide in distinguishing between capital expenditures and deductible expenses, regardless of which accounting method a taxpayer uses.
In Tellier, the Supreme Court said the principal function of "ordinary" in section 162 is to distinguish between currently deductible expenses and nondeductible capital expenditures.
An additional requirement for deductibility is that the costs not be in the nature of a capital expenditure.
Oil & Gas Capital Expenditure Outlook 2011 provides in-depth analysis and insights into the oil and gas sectors capital expenditure outlook for 2011.
263(a)-2 provides examples of capital expenditures and includes, among others, the cost of acquiring property with a useful life beyond the tax year.
The resulting capital expenditures will increase production costs-which cannot be fully passed on to customers and will lead to a decline in future earnings.

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