capital expenditure

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  • noun

Words related to capital expenditure

the cost of long-term improvements

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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 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.
Increasingly, INDOPCO issues derive from expenditures pertaining to normal, day-today operating expenses that have been challenged and reclassified by revenue agents as capital expenditures.
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.
When an expenditure substantially prolongs an asset's normal, expected useful life, it generally is treated as a capital expenditure.
Although there is no explicit repetition here of the long-term benefit analysis, the statement that the "acquisition-related expenses bear the indicia of capital expenditures" (13) creates no ambiguity since the entire opinion stands for the proposition that an essential characteristic of a capital expenditure is the production of long-term benefits.
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.
Commissioner,(1) the court held that the costs incurred by a target in a friendly takeover constituted nondeductible capital expenditures.
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