capital expenditure

English - Turkish

Definition of capital expenditure in English Turkish dictionary: sermaye harcaması; sermaye artırımı; sermaye masrafı
capital expenditure program: sermaye harcama programı
capital expenditure items: (Ticaret) sermaye sarf kalemleri
capital expenditures: yatırım gideri
capital expenditures: sermaye harcamaları

English - English

Definition of capital expenditure in English English dictionary: Funds spent by a company to acquire or upgrade a long-term asset; Funds spent for the acquisition of a long-term asset; Expenditure on the acquisition of fixed assets or expenditure that adds to the life or value of an existing fixed asset; The cost of an asset, including the cost to put it in place Capital expenditure for equipment, for example, means the net invoice price of the equipment, including the cost of any modifications, attachments, accessories, or auxiliary apparatus necessary to make it usable for the purpose for which it was acquired Ancillary charges, such as taxes, duty, protective in-transit insurance, freight, and installation may be included in the capital expenditure cost in accordance with the recipient organization's regular accounting practices; The cost of making improvements on a property; Cost of improving a property for the purpose of increasing its useful life and value; any cost required for the acquisition, construction, reconstruction or improvement of assets subject to depreciation by the company; The cost of an improvement made either to lengthen the useful life of a property or to add value to it It's a fancy term for the money you pony up for improvements See also capital improvement; Money spent for the purchase or expansion of plant or equipment; Amount used during a particular period to acquire or improve long-term assets such as property, plant or equipment; An expenditure for the acquisition, replacement, modernization, or expansion of facilities or equipment which under generally accepted accounting principles is not properly chargeable as an expense of operation and maintenance; An expenditure of funds that extends the useful life of a capital asset or adds to its value; Money spent to improve a property and enhance its value over an extended period of time (as opposed to a repair) May be added to the adjusted cost base of the property improved or depreciated over the useful life of the improvement; Money spent to acquire or upgrade physical assets such as buildings and machinery also called capital spending or capital expense; An expenditure that is recorded as an asset because it is expected to benefit more that the current period; The cost of making improvements on property; The construction or purchase of a fixed asset (land, building, machinery, etc ) costing $2,000 or more and having an expected life of two years or more Capital expenditures are depreciated over Guideline Lives specified by the IRS; the cost of long-term improvements; The cost of a capital asset or a property improvement made to add value to or extend the useful life of an existing capital asset; A payment to buy, build, improve or fix an asset (property that you own) which will last for more than one year Capital expenditures generally can't be deducted in the year paid Instead, they must usually be added to your investment (adjusted basis) in the asset, then be written off (depreciated) over a longer period Examples of capital expenditures include the costs to build a new building, add a new roof, build a new den, pay a broker for finding a tenant, and so forth; an improvement (as distinguished from a repair) that will have a life of more than one year Capital expenditures are generally depreciated over their useful life, as distinguished from repairs, which are subtracted from income of the current year; An expenditure intended to benefit the future activities of a business, usually by adding to the assets of a business, or by improving an existing asset; additional costs of plant assets that provides material benefits extending beyond the current period; also called balance sheet expenditure (p 461); The cost of an improvement made to extend the useful life of a property or to add to its value; Expenditure on items with a lifetime of more than one year e g buildings Personnel expenditure is classed as "non-capital"; spending on capital equipment; An expenditure for the acquisition, replacement, modernization, or expansion of facilities or equipment which, under generally accepted accounting principles, is not properly chargeable as an expense of operation and maintenance; An expenditure made for assets with useful lives of more than one year Usually capital expenditures may not be deducted in the year they are paid, even if they are paid in connection with a trade or business In other words, they are capitalized and generally may be depreciated or amortized; capex
capital expenditures: Expenditures that provide future benefits and are recorded as increases in asset accounts, not as expenses
capital expenditures: (Dépenses en capital) - All expenditures made to acquire or improve capital assets Acquisition includes the design, development, construction or purchase of capital assets Also included are capital leases or rental agreements (e g that transfer the rights and obligations of ownership to the Crown) Improvements include any alterations or renovations that significantly increase the performance, value or capability of a capital asset or extend its useful or economic life by more than a year For purposes of the Long-term Capital Plan policy, capital expenditures refer to controlled capital expenditures as determined under the Operating Budget regime or the capital input factor or the capital reference level used in preparing Multi-Year Operational Plans
capital expenditures: Expenditures for a plant asset that benefit more than one accounting period Examples include additions, betterments, and extraordinary repairs Capital expenditures increase either the value or the life of the asset and are debited to either the plant asset account or its accumulated depreciation account, depending on the type of expenditure
capital expenditures: Capital expenditures include the cost of procuring, constructing and installing new durable plant and machinery and equipment, whether for replacement of worn or obsolete assets, as additions to existing assets or for lease or rent to others
capital expenditures: The cost of property and improvements to property that have a useful life of more than one year The cost of a capital expenditure may not be deducted in the first year but must be depreciated over its useful life
capital expenditures: Amount used during a particular period to acquire or improve long-term assets such as property, plant, or equipment
capital expenditures: money spent on improvements and alterations that add to the value of the property and/or prolong its life
capital expenditures: Funds used by a company to acquire or upgrade physical assets such as property, plant or equipment
capital expenditures: Amount used during a particular period to acquire or improve long-term assets such as property, plant or equipment
capital expenditures: Outlays of cash or other property or the creation of liability in exchange for property to remain permanently in the business; usually land, buildings, machinery and equipment
capital expenditures: Funds expended for improvements or major repairs or replacements of common property elements that extend their service periods or useful lives
capital expenditures: Business spending on additional plant equipment and inventory
capital expenditures: Expenditures financed in the current year related to capital (construction of new facilities, repairs and replacement of existing facilities and capital loans)
capital expenditures: Costs incurred to acquire long-lived assets Expenditures that will benefit several accounting periods (See Refer to page 352)
capital expenditures: (p 592) Major investments in long-term assets such as land, buildings, equipment, or research and development
capital expenditures: is the amount used during a particular period to acquire or improve long-term assets such as property, plant or equipment
capital expenditures: Investments made in the long term Assets of the company; primarily represents additions to PP&E
capital expenditures: Amounts spent to acquire or improve assets with useful lives of more than one year These expenditures may not be deducted, but are added to the basis of the property (See "Adjusted basis ") and, for business property, may be converted into deductions through depreciation or amortization
capital expenditures: Capital to maintain and expand plant and equipment
capital expenditures: – Funds expended to obtain capital resources
capital expenditures: is the sum of additions at cost to property, plant and equipment and leaseholds, generally excluding amounts arising from acquisitions