capital expenditure

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  • noun

Words related to capital expenditure

the cost of long-term improvements

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References in periodicals archive ?
The eventual financial impact of investment decisions related to capital expenditures can vary widely, based on how those decisions are made and the structure in which they are implemented.
The SIE shows that capital expenditure per employee in FY2004 at small and very small firms registered [yen] 0.
An increase in capital expenditures -- funds used to acquire or upgrade physical assets, including property, industrial buildings, technology and equipment -- in some instances reflects a company's plans to expand business and its expectations of revenue growth.
The report compares the level of capital expenditures for rigid, flexible and paper and board packaging companies.
The court held that the taxpayer made the expenditures with the intention of selling the properties; thus, they were capital expenditures.
The court also contrasted this case with Norwest, where the asbestos removal costs were held to be capital expenditures since the company had incurred them as part of a general plan to rehabilitate and renovate the property.
The IRS's principal contention was that the takeover-related expenses constituted nondeductible capital expenditures.
com/research/61f268/oil_gas_capital) has announced the addition of GlobalData's new report "Oil & Gas Capital Expenditure Outlook 2011" to their offering.
a subsidiary of FPL Group, adhered to regulatory rules and guidelines for recording capital expenditures and repair expenses, not only for regulatory accounting and financial reporting purposes, but also for Federal tax purposes.
The Partnership previously announced planned 1995 capital expenditures of $18 million at its other two parks: Cedar Point, located on Lake Erie between Cleveland and Toledo, and Valleyfair near Minneapolis/St.
In Internal Revenue Service technical advice memorandum 9240004, the IRS ruled otherwise, holding that asbestos removal costs had to be treated as capital expenditures.
VLI expects to spend approximately $230 million in capital expenditures in 2007, of which $185 million is for expansion and $45 million is for reliability.
The Tax Court concluded that the duration of a benefit beyond the current year (and not whether the duration of the benefit exceeds one year) is critical in distinguishing between capital expenditures and deductible expenses.
For the acquiring company, the rules for the proper tax treatment of M&A costs are reasonably clear--generally the costs are nondeductible capital expenditures.
The largest use of cash was for capital expenditures (measured as additions to investment in place), which increased by $46 billion from 2004, to $133 billion in 2005.
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