Capital Expenditure - CAPEX
- Capital Expenditure - CAPEX
- Funds used by a company to acquire or upgrade physical assets such as property, industrial buildings or equipment. This type of outlay is made by companies to maintain or increase the scope of their operations. These expenditures can include everything from repairing a roof to building a brand new factory.
The amount of capital expenditures a company is likely to have depends on the industry it occupies. Some of the most capital intensive industries include oil, telecom and utilities.
In terms of accounting, an expense is considered to be a capital expenditure when the asset is a newly purchased capital asset or an investment that improves the useful life of an existing capital asset. If an expense is a capital expenditure, it needs to be capitalized; this requires the company to spread the cost of the expenditure over the useful life of the asset. If, however, the expense is one that maintains the asset at its current condition, the cost is deducted fully in the year of the expense.
Investment dictionary.
Academic.
2012.
Look at other dictionaries:
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 — 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 expenditure — The purchase or *betterment of *long term assets like *property, plant, and equipment. The term is often abbreviated to capex. Contrast *revenue expenditure … Auditor's dictionary
Capex — Saltar a navegación, búsqueda CApital EXpenditures (CAPEX o capex) son erogaciones de capital que crean beneficios. Una erogación de capital se realiza cuando un negocio gasta dinero tanto para comprar un activo fijo como para añadir valor a un… … Wikipedia Español
capex — See: capital expenditures * * * ► See Capital Expenditure. * * * capex UK US (UK ► ACCOUNTING, FINANCE, PRODUCTION ABBREVIATION for CAPITAL EXPENDITURE(Cf. ↑capital expenditure) … Financial and business terms
capex — /kapˈeksˈ/ noun Short for ↑capital expenditure … Useful english dictionary
CAPEX — Capital Expenditure (Business » Accounting) * CAPE EXposition stamp show (Miscellaneous » Hobbies) … Abbreviations dictionary
CAPEX — Pour les articles homonymes, voir OPEX (homonymie). Les dépenses d exploitation (souvent abrégées en OPEX) sont les coûts courants pour exploiter un produit, des entreprises, ou un système. Leurs contreparties, les dépenses d investissement de… … Wikipédia en Français
CAPEX — Dieser Artikel wurde aufgrund inhaltlicher und/oder formaler Mängel auf der Qualitätssicherungsseite des Portals Wirtschaft eingetragen. Du kannst helfen, indem Du die dort genannten Mängel beseitigst oder Dich an der Diskussion beteiligst. CAPEX … Deutsch Wikipedia
capex — A popular abbreviation for *capital expenditure … Auditor's dictionary
