capital expenditure

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the cost of long-term improvements

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Under the Code and regulations, expenditures must be properly classified as between capital and expense.(69) When an expenditure results in the creation of an asset having a useful life that extends substantially beyond the close of the taxable year, such an expenditure may not be deductible, or may be deductible only in part, for the taxable year in which made.(70) Capital expenditures are subsequently recovered through depreciation, amortization, cost of goods sold, as an adjustment to basis, or otherwise, at such time as the property to which the amount relates is used, sold, or otherwise disposed of by the taxpayer.(71) Among the applicable Code sections is section 167, which permits "a depreciation deduction for the exhaustion wear and tear .
Finally, the costs weren't capital expenditures because the failed white-knight merger conferred no benefit.
Under sections 261 and 263, no deductions are allowed for capital expenditures. Section 263(a)(1) provides that no deduction shall be allowed for "[a]ny amount paid out for new buildings or for permanent improvements or betterments made to increase the value of any property or estate." The regulations provide additional guidance for determining what constitutes a capital expenditure.
Lincoln Savings and Loan does not require creation of a separate asset to categorize a expense as a capital expenditure and not a current deduction.
companies plan to increase capital expenditures 2 percent, to $40.9 billion, in 1986, following a planned 15-percent increase in 1985 (table 1 and chart 2).(1) The strong 1985 increase is from a relatively low base, and, even if the increases planned for both years are realized, spending in 1986 will be below the levels of 1980-82.
In Lincoln Savings, the Court provided that an expenditure is capital if it creates or enhances a "separate and distinct asset." In INDOPCO, however, the Court found that the creation of a separate and distinct asset was not a necessary condition for classifying it as a capital expenditure; rather, the taxpayer had to capitalize expenditures that produced a "significant long-term future benefit." Unfortunately, INDOPCO may have done more harm than good, as the broad nature of the long-term future-benefit test only increased uncertainty, reinforcing the need for additional detailed guidance.
capital expenditure or an incidental repair expense
For example, it may be necessary to provide disclosure in the notes to the financial statements if a company is required to commit funds for significant capital expenditures in response to an environmental law change.
Florida Power & Light Co., 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.
Compulsory payments are not in and of themselves capital expenditures under section 263(a) of the Code.
Note that USD 376 million operational expenditures, and USD 555 million capital expenditures were spent on Shahdeniz operations in the first half of 2019.
on Monday said it has obtained a P14.5-billion notes facility, proceeds of which will be used to fund its capital expenditures for the year.
Compass Bank, as Trustee of the San Juan Basin Royalty Trust, reported that Hilcorp San Juan L.P, has provided the Trust with an update to its previously reported 2019 Capital Expenditures Plan.
Part of the explanation for the fourth-quarter growth in free cash flow is attributable to a simultaneous reduction in capital expenditures. Free cash flow, in its simplest calculation, is defined as cash flow from operating activities less capital expenditures.
("Hilcorp") has provided the Trust with its Revised 2018 Capital Expenditures Plan.
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