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Topic: Capital expenditure

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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.
		Costs that are expensed in a particular month simply appear on the financial statement as a cost that was incurred that month.
		Costs that are capitalized, however, are amortized over multiple years.
	en.wikipedia.org /wiki/Capital_expenditure (163 words)

	Fixed capital - Wikipedia, the free encyclopedia
		Fixed capital is a concept in economics and accounting, first theoretically analysed in some depth by the economist David Ricardo.
		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.
		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.
	en.wikipedia.org /wiki/Fixed_capital (432 words)

	IT-143R3, Meaning of 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.
		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.
		An expenditure must meet the conditions of ¶ 2 and not be excluded by ¶ 3 before it qualifies as an eligible capital expenditure.
	www.cra-arc.gc.ca /E/pub/tp/it143r3/it143r3-e.html (3873 words)

	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.
		However, over time, the IRS and the courts have classified, on a case-by-case basis, some categories of items commonly considered to be capital expenditures, which we provide as a guide.
	taxguide.completetax.com /text/Q13_2612.asp (394 words)

	[No title] (Site not responding. Last check: 2007-10-09)
		Expenditure on plant and equipment used in an environmental impact study is subject to the normal depreciation rules.
		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.
		Current and capital expenditure incurred on the rehabilitation of sites connected with general mining, petroleum mining and quarrying operations qualify for an outright deduction which can be offset against income from any source in the year it was incurred.
	www.greentaxes.org /country/aust/env.asp (1949 words)

	Search Results
		Centralizing all capital expenditure responsibilities under Gosplan was the budgetary tradition of the former Soviet Union.
		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.
		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.
	www1.worldbank.org /wbiep/decentralization/Topic05.07.htm (1857 words)

	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.
	en.wikipedia.org /wiki/Expense (239 words)

	Oracle Financials at Stanford: Learning Center - Capital Expenditures in Oracle
		At Stanford, capital assets are not owned by individual departments but rather by the University as a whole, and are held in a central asset fund.
		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.
	www.stanford.edu /services/oracle/learningcenter/caexp.html (915 words)

	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.
		Where expenditure is abortive, the same result applies as would have applied if the expenditure had achieved its objective - see BIM35325.
	www.hmrc.gov.uk /manuals/bimmanual/bim35010.htm (483 words)

	5625.0 - Private New Capital Expenditure and Expected Expenditure, Australia, Dec 2005
		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.
		With the exception of Mining, capital expenditure is projected to decline over 2006-07 for all major industry groups.
	www.abs.gov.au /Ausstats/abs@.nsf/e8ae5488b598839cca25682000131612/b0c4b449943f16fcca2568a900139349!OpenDocument (1392 words)

	Capital Expenditure - CAPEX
		The amount of capital expenditures a company is likely to have depends on the industry it occupies.
		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.
	www.investopedia.com /terms/c/capitalexpenditure.asp (301 words)

	Leap Amends Vendor Financing Agreements to Reset Gross Revenue and Capital Expenditure Covenants
		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.
		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.
		This amendment allows approximately $150 million in capital expenditures not made in 2000 to be available in 2001 and 2002.
	www.prnewswire.com /cgi-bin/stories.pl?ACCT=104&STORY=/www/story/09-19-2001/0001575280&EDATE= (783 words)

	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.
		Capital expenditure has a lasting impact on the economy and helps provide a more efficient, productive economy.
	www.bized.ac.uk /virtual/economy/policy/tools/government/gexpth3.htm (325 words)

	Capital Expenditure (Site not responding. Last check: 2007-10-09)
		Capital schemes can generally only commence after being agreed by Cabinet as outlined in Section 112 of this Framework.
		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.
		Capital Expenditure can only be incurred when approved by Cabinet as outlined in Section 112 of this Framework, or in line with the School’s Financial Regulations.
	www.bournemouth.gov.uk /Constitution/Part4/FinFramework/PartII/capital_expenditure.asp (521 words)

	Capital Expenditure Reporting - Minnesota Dept. of Health
		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.
		Beginning July 1, 2003, expenditures between $500,000 and $1,000,000 are not required to be reported.
		Projects that fail the retrospective review may still proceed; however, if a project fails a retrospective review, all major capital expenditures made by the provider in the subsequent five years will be subject to prospective review.
	www.health.state.mn.us /divs/hpsc/hep/capexp (279 words)

	Remediation of contaminated land: deduction for capital expenditure: exceptions
		The land acquired is in a contaminated state as a result of anything done, or omitted to be done, at any time by the company, or a person with a relevant connection to the company.
		The expenditure qualifies for capital allowances, irrespective of whether a claim for capital allowances is made (FA01/SCH22/PARA1 (4b)).
		The capital expenditure is incurred before 11 May 2001 (see CIRD60050).
	www.hmrc.gov.uk /manuals/cirdmanual/CIRD60055.htm (153 words)

	Irish Tax Incentives for Construction Research - Sustainable Design International
		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.
		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.
		In the ordinary way, if the expenditure is not of a capital nature, it is fully deductible but capital expenditure would not be allowed.
	www.sustainable-design.ie /sustain/tax.htm (687 words)

	PRESS RELEASE Quicksilver Resources Announces 2005 Proved Reserves, 2006 Capital Expenditure Budget and Provides an ... (Site not responding. Last check: 2007-10-09)
		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.
		The 2006 capital budget allocated to drilling in Texas is approximately $300 million, the majority of which will be allocated to the Barnett Shale located in the Fort Worth Basin.
		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.
	www.marketwire.com /mw/release_html_b1?release_id=107940 (1308 words)

	[No title]
		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.
		Expenditure is segmented into civil engineering, process plant, building and ‘other’.
		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.
	www.marketresearch.com /land/product.asp?productid=1090725&progid=3602 (258 words)

	MENAFN - Middle East North Africa . Financial Network News: Call to curb GTL capital expenditure - Qatar (Site not responding. Last check: 2007-10-09)
		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.
		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.
		The positioning of GTL remains uncertain, energy requirements are higher and there is all the technical and commercial complexity, but there are tremendous opportunities for key players which are key issues newcomers to the GTL industry have to address, said Pike.
	www.menafn.com /qn_news_story_s.asp?StoryId=116264 (504 words)

	Rajasthan Budget : 2001-2002
		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.
		It is the difference- between the revenue receipts plus certain non-debt capital receipts and the total expenditure including loans, net of repayments.
		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.
	www.rajasthan.net /budget/glossary.htm (804 words)

	The private finance initiative: NHS capital expenditure and the private finance initiative---expansion or contraction? ...
		In the NHS in 1997-8 and 1998-9 there was negative capital investment on hospital and community health services (table 2).
		Capital charges are recovered by trusts in the prices charged to NHS purchasers for the provision of services, and thus ultimately
		Capital refunds, like land sales, disguise the extent to which funding for capital investment has been withdrawn.
	bmj.bmjjournals.com /cgi/content/full/319/7201/48 (2572 words)

	Capital Expenditure Glossary Definition: Taxes - MSN Money
		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.
		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.
		You must deduct the expense of a repair all at once, but you must depreciate a capital expenditure over its useful life.
	moneycentral.msn.com /taxes/glossary/glossary.asp?TermID=49 (89 words)

	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.
		Since the objective of a DMAIC project is to move the capability of the process toward "entitlement," the capital requirements for this type of project should be small in comparison to the benefits of the project.
		If the capital requirements are large, then we are normally applying the capital to improve our "entitlement" (as for example, in a Design for SS project).
	www.isixsigma.com /forum/showthread.asp?messageID=7252 (519 words)

	Expenditure Heads (Capital Account) (Site not responding. Last check: 2007-10-09)
		The expenditure on barbed wire fencing should be classified under this minor head.
		Where such establishment caters to the expenditure on buildings for residential and other functional purposes and also roads and bridges, proportionate establishment charges should be transferred pro-rata to those heads of account from this minor head.
		The Capital expenditure of the Police Organisation will be classified under the major head '4055 - Capital Outlay on Police'.
	www.ingaf.org /book2/part4.htm (1348 words)

	AN ACT CONCERNING THE CAPITAL EXPENDITURE THRESHOLD FOR THE REGULATION OF EQUIPMENT ACQUISITIONS.
		However, applicants currently filing CON requests under Section 19a-639 CGS are subjected to filing fees of $400 when CON requests involve capital expenditures for major medical equipment, imaging equipment or a linear accelerator costing more than $400,000 but less than or equal to $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.
		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.
	www.cga.ct.gov /2005/fc/2005SB-01207-R000450-FC.htm (2769 words)

	Capital expenditure: Facts and details from Encyclopedia Topic (Site not responding. Last check: 2007-10-09)
		Capital expenditure: Facts and details from Encyclopedia Topic
		Capital expenditures ("CAPEX") are expenditures used by a company to acquire acquire quick summary:
		(a capital expenditure is added to an asset account (i.e.
	www.absoluteastronomy.com /encyclopedia/c/ca/capital_expenditure.htm (183 words)

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