capital expenditure
capital expenditure
capital expenditure
cap′ital expen′diture
n.
capital expenditure
Noun | 1. | capital expenditure - the cost of long-term improvements |
单词 | capital expenditure | |||
释义 | capital expenditurecapital expenditurecapital expenditurecap′ital expen′dituren. capital expenditure
capital expenditurecapital expenditure[′kap·ət·əl ik′spen·di·chər]capital expenditurecapital expendituren. 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. capital expenditureCapital Expenditurecapital expenditurecapital expenditureexpenditure on the acquisition or improvement of FIXED ASSETS that is subsequently written off against profits over several ACCOUNTING PERIODS. Contrast with REVENUE EXPENDITURE. See INVESTMENT, CAPITAL BUDGETING.capital expendituresee INVESTMENT.capital expenditureMoney spent on capital improvements,being those that change the nature of property, extend its useful life, or otherwise improve it beyond the natural improvement to be expected with routine repairs and maintenance.This is an important concept because capital expenditures must be added to the basis and depreciated slowly over time,while noncapital expenditures for repairs may be deducted entirely in the current year on one's taxes. Capital ExpenditureSee CE capital expenditure
Words related to capital expenditure
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