Capital expenditures
Amount used during a particular period to acquire or improve long-term assets such as property, plant or equipment. ...
Capital Expenditures
Monies spent to acquire or upgrade physical assets such as buildings and machinery.
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capital expenditures
Amounts spent for property, plant and equipment.
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CAPITAL EXPENDITURES - Investment of cash or the creation of a liability to acquire or improve an asset...
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Examples of Capital Expenditures
To assist you with your deduct-or-capitalize analysis, we've put together the following list of items that the IRS or the courts have determined to be capital expenditures under certain circumstances.
capital expenditures
Refers to investments by a business in long-term
operating assets, including land and buildings, heavy machinery and
equipment, vehicles, tools, and other economic resources used in the
operations of a business.
Capital expenditures:
Expenditure used for the acquisition of long-term fixed assets, such as plant and equipment.
Français: Immobilisations
Español: Gastos de capital, desembolso de capital, gastos de inversión ...
capital expenditures
Expenditures resulting in the acquisition of or addition to fixed assets. Expenditures made for the purpose of acquiring capital assets.
capital lease, capitalized lease ...
Capital Expenditures (CapEx): Long-term expenditures for property, plant, and equipment.
Capital Gains/Loss: The difference between the cost of an asset held for investment and its resale price.
Capital Expenditures - Business spending on additional plant equipment and inventory.
Capital Gain - The profit realized when a capital asset is sold for a higher price than the purchase price. See also capital loss.
Capital Expenditures are those expenses necessary to remain competitive in the market, such as buying new technology to replace outdated technology, acquiring capital investments that have a positive Net Present Value, etc.
Capital Expenditures usually by way of direct investment.
Capital markets:
A broad term to include tradeable debt, securities, and equity as distinct from private markets or banks.
Future capital expenditures that a company has committed to spend on long-term assets over a period of time. Capital commitment also refers to securities inventory carried by a market maker.
budgeting capital expenditures, the required rate of return in a discounted cash flow analysis. If the expected rate of return on an investment is below the hurdle rate, the project is not undertaken.
A firm's planned capital expenditures.
Capital budgeting
The process of choosing the firm's long-term capital assets.
Capital Builder Account (CBA) ...
CAGRSee: Compound Annual Growth Rate CAMPSSee: Cumulative Auction Market Preferred Stocks Capex See: Capital expenditures CAPMSee: Capital asset pricing model CAPSSee: Convertible adjustable preferred stock CARsSee: ...
Capital budget A firm's planned capital expenditures. Capital budgeting The process of choosing the firm's long-term capital assets.
[Harvey] adjusted basis The original cost of a property plus the value of any capital expenditures for improvements to the property, minus any depreciation taken.
The investment income may be used for the operation of the institution and for capital expenditures. Energy mutual fund Mutual fund investing in energy stocks only, e.g., oil and gas companies.
Capex, an abbreviated word that signifies "capital expenditures," capex is the amount of money spent by a company to upgrade, acquire, or maintain depreciable and tangible long-term physical assets.
Accounting processes document all aspects of a business's financial performance, from payroll costs, capital expenditures, and other obligations to sales revenue and owners' equity.
Budgets can provide the basis for detailed sales targets, staffing plans, inventory production, cash investment/borrowing, capital expenditures (for plant assets, etc.), and so on.
You also cannot take an immediate deduction for any capital expenditures. Examples of capital expenditures are buildings, machinery, equipment, furniture and fixtures, and similar property having a useful life substantially beyond the taxable year.
Non-recourse debt is typically used to finance commercial real estate and similar projects with high capital expenditures, long loan periods, and uncertain revenue streams.
These techniques are used to evaluate capital expenditures-purchases of long term fixed assets. A distinguishing feature of a capital expenditure is that such an expenditure involves cash inflows or outflows over several years' time.
While the top corporate tax rate, like the individual rate, was cut-to 34 percent-deductions for capital expenditures were severely curtailed and the investment tax credit was repealed. As a result, the effective tax rate for many corporations rose.
These include the money required for working capital, fixed expenses and other debt payments and capital expenditures. In every business, capital expenditures are a crucial, ongoing expense.
The analyst wishes to estimate the present value of capital expenditures to replace assets that were worn out in achieving the years net income.
Capital expenditures must be added to the capital cost of a property because expenditures are deductible only to the extent that they were incurred by the taxpayer to earn income in the current taxation year.
Required compensation for the new business owners.
Capital expenditures anticipated in the near term.
Payback period on the business buyer's down payment.
Debt service coverage ratio expected by the lenders.
A debt security issued by a state, municipality, or county, in order to finance its capital expenditures. Municipal bonds are exempt from federal taxes and from most state and local taxes, especially if you live in the state the bond is issued.
See our article on eligible capital property, eligible capital expenditures, and cumulative eligible capital deduction.
Employment Income
Employment income, which is usually reported on a T4 slip, includes: ...
Free cashflow = cashflow - dividend payment - capital expenditures
= 5.5m - 2m - 1m
= 2.5m pounds ...
capital expenditures. For example, suppose you had to spend $XX to increase the capacity of your plant. This expenditure would be a reduction in free cash flow in the year it was made.
ALSTOM defines free cash flow as " net cash flow provided by (used in) operating activities less capital expenditures, net of proceeds from disposals of property, ...
free cash flow per share
Net income plus all non-cash expenses, less dividends and capital expenditures, on a per share basis. A measure of a firm's financial flexibility.
In addition, JC Penney will cut capital expenditures to $650 million by 2009; the company expects to spend about $1 billion this year. JC Penney, which operates more than 1,000 stores in the U.S.
Budget:
revenues: $13.5 billion
expenditures: $14.3 billion, including capital expenditures of $NA (2000 est.) ...
Sources of funds internally provided from operations which alter a company's cash flow position: depreciation, deferred taxes, other sources, and capital expenditures.
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A free cash flow is basically a total of financially liquid assets that does not include capital expenditures and dividends.
Fixed Rate Mortgage ...
Free cashflow is calculated as EBITDA (earnings before interest, taxes, depreciation and amortization) minus taxes paid during the year, minus capital expenditures, and plus or minus changes in working capital.
Accounting Procedure. Similar to accounting method, but applied to more routine issues. For example, the method of computing depreciation, handling small capital expenditures.
accounting concept that is equal to net income plus non-cash charges (depreciation, depletion and amortization) minus debt and other fixed obligations net of tax savings on interest expense minus preferred dividends minus fixed capital expenditures ...
If a property was acquired by purchase, the owner's basis is the cost of the property plus the value of any capital expenditures for improvements to the property, minus any deprecation allowable or actually taken.
Investment funds established for the support of institutions such as colleges, private schools, museums, hospitals, and foundations. The investment income may be used for the operation of the institution and for capital expenditures.
Equity ...
Cash not required for operations or for reinvestment. Often defined as earnings before interest (often obtained from the operating income line on the income statement) less capital expenditures less the change in working capital.
Comprehensive due diligence may also include an examination of the books and records, asset appraisals, reviews of the company's other debt obligations, legal and accounting affairs, internal controls, planned capital expenditures, ...
This is important because REITs use residual cash flow to pay shareholder dividends. There are many ways to calculate AFFO, but a common formula is funds from operations (FFO) less maintenance capital expenditures.
This assumes that the company can maintain current earning's with 75% (1-input) of capital expenditures. The input range can be 15-25% depending on the CapEx requirements of the industry.
5.
investors or lenders (equity and debt), defined as net income from operations plus non-cash charges (such as depreciation) plus or minus the cash used by or freed by the business as indicated in balance sheet changes (such as capital expenditures and ...
EXPENSES Costs that are currently deductible, as opposed to capital expenditures, which may not be currently deducted but must be depreciated or amortized over the useful life of the property.
Often defined as earnings before interest (often obtained from operating income line on the income statement) less capital expenditures less the change in working capital.
Private New Capital Expenditures and Expected Expenditures - Australia The value of actual and expected purchases of new capital. Capital purchases...
 See also: Capital expenditure, Expense, Banks, Expected return, Optimal
  
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