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 or different use and starting a new business.
Costs are either "expensed" or "capitalized." Expenses for a particular month are listed on the financial statement as a cost incurred that month and deducted for tax purposes. Capital expenditures show up on the balance sheet and are not deductible in the year in which they are paid or incurred. These costs are "capitalized," meaning they are amortized (amortization) or depreciated (spread) over the useful life of the asset. Generally, if the property to which the expenses apply has a useful life longer than a taxable year, the cost must be capitalized.

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

Look at other dictionaries:

  • 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 — /kapˈeksˈ/ noun Short for ↑capital expenditure …   Useful english 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 — 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 — In der wirtschaftswissenschaftlichen Literatur versteht man im Allgemeinen unter Investition (kurz I) die „Verwendung finanzieller Mittel“ (Wöhe) oder die Anlage von Kapital in Vermögen bzw. Geldkapital, um damit neue Geldgewinne, oder höhere… …   Deutsch Wikipedia

  • Capex — …   Википедия

  • CAPEX — Capital Expenditure (Business » Accounting) * CAPE EXposition stamp show (Miscellaneous » Hobbies) …   Abbreviations dictionary

  • Capex — Ca·pex (kaґpeks) trademark for a preparation of fluocinolone acetonide …   Medical dictionary

  • capex — A popular abbreviation for *capital expenditure …   Auditor's dictionary

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