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| | Capital expenditure - Wikipedia, the free encyclopedia |
 | | Capital expenditures ("CAPEX") are expenditures used by a company to acquire or upgrade physical assets such as equipment, property, industrial buildings. | | | In accounting, a capital expenditure is added to an asset account (i.e. | | | Costs that are expensed in a particular month simply appear on the financial statement as a cost that was incurred that month. |
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http://en.wikipedia.org/wiki/Capital_expenditure
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| | Fixed capital - Wikipedia, the free encyclopedia |
| | In national accounts, fixed capital is conventionally defined as the stock of tangible, durable fixed assets owned or used by resident enterprises for more than one year. | | | Fixed capital also "circulates", except that the circulation time is much longer, because a fixed asset may be held for 5, 10 or 20 years before it has yielded its value and is discarded or depreciated. | | | A business executive who invests in or accumulates fixed capital is tying up money in a fixed asset, hoping to make a future profit. |
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http://en.wikipedia.org/wiki/Fixed_capital
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| | What, Exactly, Is a Capital Expenditure? |
| | If you have a capital expenditure that pertains to a particular asset in some year after the asset is purchased, you must treat the expenditure as a separate asset and depreciate it under the rules applicable to that type of asset in the year you place the expenditure into service. | | | Deciding whether a particular item should be classified as a capital expenditure or as a currently deductible expense is not always easy, particularly if it's debatable whether the expense represents a repair, or an improvement to a capital asset. | | | The most common type of capital expenditure occurs when you purchase or otherwise acquire any asset that will benefit your business for more than one year. |
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http://taxguide.completetax.com/text/Q13_2612.asp
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| | IT-143R3, Meaning of Eligible Capital Expenditure |
| | Many expenditures commonly called "nothings", of which the cost of goodwill is the most notable, were not deductible from income under the provisions of the pre-1972 Act either as an expense or by way of capital cost allowances. | | | However, where a taxpayer incurs the cost of surveying or valuing (appraising) a capital property (e.g., a building) in anticipation of its purchase for use in earning income from a business but the purchase does not actually occur (e.g., the purchase is aborted), such cost would qualify as an eligible capital expenditure. | | | An eligible capital expenditure in respect of a business is, in the simplest terms, a capital expenditure (i.e., an expenditure that results in an enduring benefit) that does not come within any of the capital cost allowance classes but rather goes into an eligible capital property pool. |
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http://www.cra-arc.gc.ca/E/pub/tp/it143r3/it143r3-e.html
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| | Expense - Wikipedia, the free encyclopedia |
| | One specific use of the term in accounting is whether a particular expenditure is classified as an expense, which is reported immediately to the investing public in the business's income statement; or whether it is classified as a capital expenditure or an expenditure subject to depreciation, which is not. | | | These latter types of expenditures are reported as expenses eventually, but not immediately, by businesses that use accrual-basis accounting, meaning all large businesses. | | | In investing, one controversy that mounted throughout 2002 and 2003 was whether companies should report the granting of stock options to employees as an expense on the income statement, or should not report this at all in the income statement, which is what had previously been the norm. |
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http://en.wikipedia.org/wiki/Expense
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| | [No title] |
| | Capital expenditures supposedly increase the value of company assets and are usually intended to improve productivity. |
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http://dictionary.law.com/definition2.asp?selected=128&bold=
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| | Oracle Financials at Stanford: Learning Center - Capital Expenditures in Oracle |
| | While there is an "expenditure" from the purchasing fund, it is not an "expense" to the university - it is the purchase of an asset. | | | In Oracle Financials, capital expenditures are charged to one of several 531xx Expenditure Types. | | | Because these expenditures are represented on fund statements as assets in the month of purchase, available fund balances are overstated by the amounts represented in the 16xxx Object Codes. |
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http://www.stanford.edu/services/oracle/learningcenter/caexp.html
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| | Capital Expenditure - CAPEX |
| | In terms of accounting, an expense is considered to be a capital expenditure when the asset is a newly purchased capital asset or an investment that improves the useful life of an existing capital asset. | | | If an expense is a capital expenditure, it needs to be capitalized; this requires the company to spread the cost of the expenditure over the useful life of the asset. | | | Examples of Capital Expenditures - A list of items the IRS has deemed to be a capital expenditure. |
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http://www.investopedia.com/terms/c/capitalexpenditure.asp
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| | Government Expenditure - Current Spending vs Capital Spending [Virtual Economy] |
| | Government expenditure (like expenditure by private sector firms) can be categorised into either 'current expenditure' or 'capital expenditure'. | | | Current expenditure is recurring spending or, in other words, spending on items that are consumed and only last a limited period of time. | | | By contrast, capital expenditure is spending on assets. |
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http://www.bized.ac.uk/virtual/economy/policy/tools/government/gexpth3.htm
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| | [No title] |
| | Capital expenditure incurred by taxpayers engaged in the business of primary production on land degradation and soil conservation measures in Australia are fully deductible for tax purposes. | | | Generally, non-capital expenditures which are sufficiently linked to an income producing activity or a business operation are deductible under section 8-1 of the Act (1977) from the receipts generated by those activities. | | | some or all of the expenditure has been reimbursed or recouped but is not assessable to the taxpayer. |
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http://www.greentaxes.org/country/aust/env.asp
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| | Search Results |
| | The reasons for the decentralization of capital investment decisions are the same as those behind the decentralization of recurrent expenditures: the increase in efficiency associated with being closer to the needs and preferences of taxpayers and government's becoming more accountable and responsive to them. | | | The way to do this most flexibly is to impose a ceiling on the expenditure on debt servicing (payment of interest and repayment of principal) as percent of the annual subnational total expenditures. | | | In short, the desirable principle is that the assignment of capital expenditure responsibilities among the different levels of government should be the same as for recurrent expenditures. |
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http://www1.worldbank.org/wbiep/decentralization/Topic05.07.htm
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| | Capital/Revenue divide: Introduction: What is capital expenditure |
| | The classification, capital or revenue, is not uniquely determined by the nature of the item involved, rather it is determined by the circumstances of the transaction. | | | The question (capital or revenue) is answered by the effect of the expenditure and not the purpose - see BIM35320. | | | Generally capital expenditure will result in the acquisition, disposal or modification of an identifiable capital asset, tangible or intangible - see BIM35320. |
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http://www.hmrc.gov.uk/manuals/bimmanual/bim35010.htm
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| | Rajasthan Budget : 2001-2002 |
| | capital expenditure on interest payments, the entire defence expenditure (both revenue and capital expenditure), subsidies, postal deficit, police, pensions, economic services, loans to public enterprises and loans as well as grants to state governments, union territory governments and foreign governments. | | | Parliamentary approval for such expenditure and for withdrawal of an equivalent amount from the Consolidated Fund is subsequently obtained and the amount spent from the Contingency Fund is recouped to the Fund. | | | Broadly speaking, expenditure which does not result in creation of assets is treated as revenue expenditure. |
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http://www.rajasthan.net/budget/glossary.htm
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| | 5625.0 - Private New Capital Expenditure and Expected Expenditure, Australia, Dec 2005 |
| | Expectations suggest expenditure has peaked and will fall for the remainder of this financial year, followed by a flattening of spending for 2006-07. | | | The trend estimate for total capital expenditure increased by 5.9% in December quarter 2005. | | | The trend estimate for total new capital expenditure increased 5.9% in December quarter 2005, the fourth consecutive quarter of similar growth. |
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http://www.abs.gov.au/Ausstats/abs@.nsf/e8ae5488b598839cca25682000131612/b0c4b449943f16fcca2568a900139349!OpenDocument
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| | Capital Expenditure |
| | Ensuring that corporate funding (up to the maximum agreed) is used as the last source of financing for capital schemes where funding is in part from service budgets or external sources. | | | Ensure all capital expenditure proposals are considered by Cabinet. | | | Ensuring that all capital proposals have undergone a project appraisal in accordance with the Asset Management process. |
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http://www.bournemouth.gov.uk/Constitution/Part4/FinFramework/PartII/capital_expenditure.asp
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| | Irish Tax Incentives for Construction Research - Sustainable Design International |
| | A person carrying on a trade who incurs capital expenditure on 'scientific research' is entitled to capital allowances for a tax year of 100% of the expenditure incurred in that tax year. | | | Provision is made for the capitalization of costs in certain circumstances, with subsequent writing off over a number of years, matching costs with the income generated. | | | In the ordinary way, if the expenditure is not of a capital nature, it is fully deductible but capital expenditure would not be allowed. |
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http://www.sustainable-design.ie/sustain/tax.htm
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| | Remediation of contaminated land: deduction for capital expenditure: exceptions |
| | The expenditure, for whatever reason, has been allowed as a deduction in computing the profits of the trade or Schedule A business in an earlier accounting period of the company (FA01/SCH22/PARA1 (4a)). | | | The capital expenditure is incurred before 11 May 2001 (see CIRD60050). | | | The expenditure qualifies for capital allowances, irrespective of whether a claim for capital allowances is made (FA01/SCH22/PARA1 (4b)). |
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http://www.hmrc.gov.uk/manuals/cirdmanual/CIRD60055.htm
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| | Capital Expenditure Reporting - Minnesota Dept. of Health |
| | Beginning July 1, 2003, expenditures between $500,000 and $1,000,000 are not required to be reported. | | | For the time period between April 1, 1992, and June 30, 2003, major capital expenditure commitments in excess of $500,000 must be reported; beginning on July 1, 2003, major capital expenditure commitments in excess of $1,000,000 must be reported. | | | Failure to submit complete and timely expenditure reports may result in a health care provider’s subsequent major capital expenditure commitments being subject to prospective review under Minnesota Statute 62J.17, subd. |
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http://www.health.state.mn.us/divs/hpsc/hep/capexp
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| | MENAFN - Middle East North Africa . Financial Network News: Call to curb GTL capital expenditure - Qatar |
| | Pike noted that capital or operating expenditure of GTL and petrochemicals is not very different from country to country, but there are different allowances, different depreciation rules and different tax rates and after tax revenue. | | | There is this drive to reduce the GTL capital costs to $20,000 per barrel per day and that is likely to be achieved much the same way as the reduction of LNG capital cost in the last few years, said Richard Pike of Gaffney, Cline and Associates, while addressing the 5th GTL Technology Conference yesterday. | | | Improving efficiencies and reducing non-fuel costs, including capital expenditure are also key elements", he said. |
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http://www.menafn.com/qn_news_story_s.asp?StoryId=116264
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| | Capital Expenditure Glossary Definition: Taxes - MSN Money |
| | You must deduct the expense of a repair all at once, but you must depreciate a capital expenditure over its useful life. | | | Appliance service calls and fixing the front door for your rental property are repairs, whereas the costs of a new refrigerator and a new roof for your rental are capital expenditures. | | | The cost of making an improvement to your property that increases its value or lengthens its useful life, as opposed to a repair that only maintains your property. |
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http://moneycentral.msn.com/taxes/glossary/glossary.asp?TermID=49
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| | PRESS RELEASE Quicksilver Resources Announces 2005 Proved Reserves, 2006 Capital Expenditure Budget and Provides an ... |
| | The remaining $5 million of the 2006 capital expenditure budget will be dedicated to the company's projects in Indiana/Kentucky and the Rockies. | | | Facilities capital in Texas is budgeted at $100 million and includes an expansion of the company's existing cryogenic plant as well as increases in the gathering infrastructure. | | | The company also announced a 2006 capital expenditure budget of $566 million, which includes $359 million for drilling, $160 million for gathering and processing facilities and $47 million for leasehold acquisitions. |
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http://www.marketwire.com/mw/release_html_b1?release_id=107940
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| | Leap Amends Vendor Financing Agreements to Reset Gross Revenue and Capital Expenditure Covenants |
| | This covenant was amended, in effect, to set capital expenditure limits on a cumulative basis for 2000 through 2002, thus providing the company with greater flexibility in the timing of capital expenditures. | | | In addition, the capital expenditure covenant previously set specific limits on capital expenditures in each fiscal year with no flexibility to carry forward amounts not spent in previous years. | | | The amendments change the gross revenue covenant primarily to reflect recent changes in Generally Accepted Accounting Principles (GAAP) and revise the capital expenditure covenant to provide greater flexibility to Leap. |
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http://www.prnewswire.com/cgi-bin/stories.pl?ACCT=104&STORY=/www/story/09-19-2001/0001575280&EDATE=
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| | UK Utilities Capital Expenditure Market Development |
| | This UK utility capital expenditure business research report is based on capital expenditure in the water and sewerage, electricity generation, electricity supply and gas supply utility sectors. | | | Civil engineering expenditure includes investment in or on infra-structure Building expenditure includes expenditure on land and buildings e.g construction of buildings, repair & maintenance of existing buildings and purchase of structural assets. | | | The quarterly updated report identifies the capital expenditure in an easily readable format, analysing five year historical data together with projections for the next five years. |
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http://www.marketresearch.com/product/display.asp?partnerid=885830502&productid=1090725
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| | The Hindu : Focus will shift to capital expenditure |
| | With this, the capital expenditure as a percentage of the total expenditure (excluding net loans and advances) will increase from 5.96 to 12.64 during the same period, according to the plan. | | | To step up the outlay substantially for capital expenditure, it is not enough to merely contain revenue expenditure, but more resources, including external borrowing, will have to be tapped. | | | While continuing with the measures to contain non-plan government expenditure, the focus will be on revenue receipts. |
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http://www.hindu.com/2004/02/13/stories/2004021311050400.htm
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| | Capital expenditure is positive signal for minerals sector - 7 December 2005 |
| | Net capital expenditure on total fixed assets nearly doubled in 2004/2005 to over $10 billion. | | | Capital expenditure is positive signal for minerals sector - 7 December 2005 | | | This is a concern, particularly as Australia’s share of global exploration expenditure has fallen behind Canada, Latin America and Africa. |
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http://www.pwcglobal.com/extweb/ncpressrelease.nsf/DocID/A261F89285F8265BCA2570D000024CE5
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| | Savvion Solutions: Supply Chain |
| | Each request is tracked and managed to provide business managers with up-to-date information for all capital expenditure purchases. | | | After choosing and implementing Savvion BusinessManager, the critical capital expenditure process is now streamlined. | | | Find out how Savvion makes it possible for managers to coordinate capital budgets, streamline purchase approvals and reduce time delays in making critical business decisions. |
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http://www.savvion.com/solutions/solutions_detail.php?sid=35
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| | Resource Investor - Press releases - Terra Energy Announces 2006 Capital Expenditure Plan and Budget |
| | The 2006 Capital Expenditure Plan is focused, to a large extent, on the Company's core operating area of Fort St. | | | Accordingly, a good portion of our Capital Expenditure Budget is not expected to be spent until the third and fourth quarters of 2006. | | | The Board of Directors of the Company has approved a total Capital Expenditure Budget in the amount of $ 66.1 Million. |
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http://www.resourceinvestor.com/pebble.asp?relid=17746
(1650 words)
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| | Intel to slash capital expenditure in 2003 |
| | Intel will spend $4 billion on what it calls "research and development", while its capital spending in this year will be close to $4 billion, said Barrett. | | | In 2002, it spent $4.7 billion on making fabs and other capital investments, so it's knocked a substantial amount off its capital expenditure, or as the Wall St mavens call it, "capex". | | | It has cut costs, kept margins steady, and seems confident about the future, although the capital expenditure cut will make its suppliers a tad nervous, we think. |
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http://www.theinquirer.net/?article=7206
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| | Expenditure Heads (Capital Account) |
| | While the Debit to the Major Head"8656-Coinage Account" will be for the face value of the coins, the minus debit to the Major Head "4046-will be for the purchase price or for the proportionate purchase price in case the entire imported coins are not issued for circulation. | | | These payments will be debited to the minor head "Equated Payment on account of capital outlay on sterling pensions to the Government of India by the State/Union Territory Governments" under the Major Head 2071. | | | The Capital expenditure of the Police Organisation will be classified under the major head '4055 - Capital Outlay on Police'. |
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http://www.ingaf.org/book2/part4.htm
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| | AN ACT CONCERNING THE CAPITAL EXPENDITURE THRESHOLD FOR THE REGULATION OF EQUIPMENT ACQUISITIONS. |
| | CON is a regulatory process, administered by the Office of Health Care Access (OHCA), for reviewing certain proposed capital expenditures by health care facilities, acquisition of major medical equipment, institution of new services or functions, termination of services, transfer of ownership, and decreases in bed capacity. | | | A filing fee of $1,000 plus.05 percent of the total project cost is paid when an applicant seeks to make a capital expenditure in excess of $1 million. | | | This bill amends the certificate of need (CON) process by eliminating the capital expenditure threshold of $400,000 for CON review of proposals involving the purchase or lease of various types of scanning equipment and linear accelerators. |
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http://www.cga.ct.gov/2005/fc/2005SB-01207-R000450-FC.htm
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| | No Capital Expenditure |
| | There is no capital budget expenditure required for the installation of a TLC Envirotech System. | | | A monthly service agreement can be set up for either a twelve month or sixty month term which will provide an environmentally safe water treatment with the added benefit of the elimination of blowdown resulting in significant water savings. |
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http://www.tlcenvirotech.com/capital.htm
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| | Capital Expenditure Within a Six Sigma Project |
| | However, if a project were to involve capital expenditure, this would have a (differing) financial impact for many years in to the future. | | | For the capital expenditure, for us that's a recuirrent cost of a project | | | We subtract the capital requirements, like any other costs, from the benefits to obtain net benefit. |
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http://www.isixsigma.com/forum/showthread.asp?messageID=7252
(519 words)
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| | Capital expenditure analysis |
| | In many cases, capital expenditures are made without the use of current analytical methods. | | | Internal Rate of Return What is the expected rate of return on major new investments. | | | Facility plan Most facilities need a 3-year facility plan, so projects are coordinated. |
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http://www.precastconsulting.com/Thirdlevel/Capexpend.html
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| | Modernization of Nursing Homes |
| | Utilize the Landa and Altsher construction cost expenditure spreadsheet to accumulate construction costs. | | | Captial Payment will be the greater of 90% of actual capital cost (with financing factor of 7.65%) or $17.29 for: | | | Captial Payment will be the lower of 90% of actual capital cost (with financing factor of 7.65%) or $17.29 for: |
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http://www.landacpa.com/SeminarNov2000.html
(454 words)
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| | Capital Expenditure Funding |
| | It is limited to a maximum, award equal to 15% of capital expenditure up to £75K, where the total project costs may amount to up to £500K.The scheme has one more year to run. | | | All information submitted will be held in strict confidence and not divulged to any third party without specific authority. | | | In summary the available Capital Expenditure grants for the English Regions are: |
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http://www.gra-ukgrants.com/capex.htm
(739 words)
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| | globeandmail.com : globeinvestor.com : Harken Energy Announces $34 Million Capital Expenditure Budget for 2005 |
| | Global's capital expenditure budget also includes costs for other seismic and exploration activities in Peru, Panama and Colombia. | | | The majority of Global's 2005 capital expenditure plans are targeted for Global's operations in its Palo Blanco Field, Bolivar Field and Rio Verde Field in its existing Association and Exploration and Production Contracts in Colombia. | | | Harken anticipates funding its 2005 capital programs from cash on hand and internally generated cash flow from operations. |
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http://www.globeinvestor.com/servlet/WireFeedRedirect?cf=GlobeInvestor/config&vg=BigAdVariableGenerator&date=20050217&archive=prnews&slug=2005_02_17_06_0901_1312848
(592 words)
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| | FuturePundit: Biomedical Research Seen As Capital Expenditure |
| | If the government didn't suck up so much of that potential investment capital for their harebrained bridges to nowhere and such, how much of it might be more wisely invested through the free market. | | | Having capitalism choose what subject to spend dollars on is indeed often more efficient. | | | "You've got to put it in the state constitution and authorize state bonds for it as a capital asset." The approach protects controversial areas of study and allows the state to account for costs over decades instead of every year. |
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http://www.futurepundit.com/archives/002953.html
(6640 words)
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| | Capital expenditure |
| | It is an expenditure toward capital assets rather than to cover operating expenses or purchase investments unrelated to business. | | | Any expenditure contributing value to the property and equipment of a business. | | | Ready to copy templates for more than 100 important financial metrics. |
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http://www.solutionmatrix.com/capital-expenditure.html
(129 words)
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| | DLS - Municipal Glossary |
| | A temporary increase in the tax levy to fund a capital project or make a capital acquisition. | | | Exclusions require two-thirds vote of the selectmen or city council (sometimes with the mayor's approval) and a majority vote in a community-wide referendum. |
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http://www.dls.state.ma.us/reference/glossary/refgls_capexpexcl.htm
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| | The Advertiser: Business capital expenditure up (archived) |
| | CAPITAL spending by the business sector continues to grow, hitting $16.3 billion during the September quarter, figures show. | | | The Australian Bureau of Statistics said today total capital expenditure rose 2.9 per cent in the quarter, to be 23 per cent up on where it was a year ago. | | | Buy or sell your car, find spare parts and read the best motoring news in our Carsguide section. |
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http://www.theadvertiser.news.com.au/common/story_page/0,5936,17424567^462,00.html
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| | CORRECTION FROM SOURCE: Grey Wolf Boosts 2005 Capital Expenditure Program to $25.3 Million : ArriveNet Press Releases : ... |
| | In a press release issued June 7, 2005, it was reported that the Board of Directors of Grey Wolf Exploration Inc. (TSX:GWE) ("Grey Wolf") had authorized increased 2005 capital spending to a total of $25.3 million from the previously approved $14.75 million. | | | The release should have read "the expanded program consists of drilling 20 gross (13.1 net) wells" rather than 10.0 net wells. | | | CORRECTION FROM SOURCE: Grey Wolf Boosts 2005 Capital Expenditure Program to $25.3 Million |
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http://press.arrivenet.com/industry/article.php/650197.html
(479 words)
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| | Capital, capital, capitals- WordWeb dictionary definition |
| | A centre that is associated more than any other with some activity or product | | | "printers once kept the type for capitals and for small letters in separate cases; capitals were kept in the upper half of the type case and so became known as upper-case letters" | | | "the crime capital of Italy"; "the drug capital of Columbia" |
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http://www.wordwebonline.com/en/CAPITAL
(145 words)
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| | KnowledgeStorm Germany - Home |
| | Benefits Administration, Employee Appraisal Solutions, Employee Self-Service Solutions, Human Capital Management, Integrated Human Resources Utilities, Personnel Administration, Professional Services Automation, Recruiting, Staffing and Applicant Tracking, Temporary and Contract Labor Management, Time & Attendance, Workforce Management | | | Calendaring & Scheduling, Fax Management, Forms Management, Multimedia, Graphics and Streaming Media, Spreadsheets |
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http://knowledgestorm.de/search/.../CapitalExpenditureReportRoiGermany
(839 words)
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| | SARAN - LoveToKnow Article on SARAN |
| | An irrigation scheme from the river Gandak, started in 1878, proved a failure, after a capital expenditure of Rs. |
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http://www.1911ency.org/S/SA/SARAN.htm
(214 words)
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