capital expenditure


capital expenditure
1) сокр. CAPEX, CAPX фин., учет капитальные расходы [затраты, издержки\] (затраты на приобретение, возведение или производство, модернизацию и реконструкцию объектов основных средств; в бухучете обычно относятся на счет соответствующего актива, а не отражаются как расход, уменьшающий сумму прибыли данного периода)
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2) гос. фин. капитальные расходы (как часть государственного бюджета: расходы на приобретение земли, зданий и сооружений, финансовых активов, военной техники и т. п.)
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capex capital expenditure капитальные расходы: расходы на приобретение или реновацию фиксированных активов (основного капитала).
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расходы на приобретение основного капитала; расходы на приобретение фиксированных активов; расходы на приобретение основных фондов; капитальные затраты
. The purchase of or outlay for an asset with a life of more than a year, or one that increases the capacity or efficiency of an asset or extends it's useful life. Generally, such expenditures cannot be deducted currently for tax purposes (or expensed for financial accounting purposes. Instead, they must be depreciated or amortized over their useful life. . Словарь экономических терминов .
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Инвестиционная деятельность
капиталовложение
расходы на приобретение объектов основного капитала
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Финансы/Кредит/Валюта
капиталовложения
расходы на приобретение финансовых активов

Англо-русский экономический словарь.

Смотреть что такое "capital expenditure" в других словарях:

  • Capital expenditure — Capital expenditures (CAPEX or capex) are expenditures creating future benefits. A capital expenditure is incurred when a business spends money either to buy fixed assets or to add to the value of an existing fixed asset with a useful life that… …   Wikipedia

  • capital expenditure — n: an amount paid out that creates a long term benefit (as one lasting beyond the taxable year); esp: costs that are incurred in the acquisition or improvement of property (as capital assets) or that are otherwise chargeable to a capital account… …   Law dictionary

  • capital expenditure — Expenditure on the company s long term asset. Financial Services Glossary * * * capital expenditure capital expenditure ➔ expenditure * * *    Payment for the acquisition of a long term asset. Often known simply as Capex. * * * capital… …   Financial and business terms

  • capital expenditure — capital costs; = capital investment; = investment costs; = investment expenditure The expenditure by an organization of an appreciable sum for the purchase or improvement of a fixed asset; the amount expended would warrant the item being… …   Accounting dictionary

  • capital expenditure — capital costs; capital investment; investment costs; investment expenditure The expenditure by an organization of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated… …   Big dictionary of business and management

  • capital expenditure — n. money spent for replacing and improving business facilities, not for operating expenses …   English World dictionary

  • capital expenditure — noun the cost of long term improvements • Hypernyms: ↑cost * * * noun : an expenditure for long term additions or betterments properly chargeable to a capital assets account * * * Accounting, Finance. an addition to the value of fixed assets, as… …   Useful english dictionary

  • capital expenditure — kapitalo išlaidos statusas T sritis Gynyba apibrėžtis Įsigyto ilgalaikio turto piniginė vertė. atitikmenys: angl. capital expenditure ryšiai: susijęs terminas – NATO saugumo investicijų programa šaltinis NATO mokymų ir pratybų finansavimo terminų …   Lithuanian dictionary (lietuvių žodynas)

  • capital expenditure — capital ex penditure noun uncount BUSINESS money that a company spends on things such as equipment and buildings that it needs to operate as a business …   Usage of the words and phrases in modern English

  • capital expenditure —    Payments by a business for basic assets such as property, fixtures or machinery, but not for day to day operations such as payroll, inventory, maintenance and advertising. Such expenditure is intended to increase the value of the company,… …   Business law dictionary

  • capital expenditure — The purchase or *betterment of *long term assets like *property, plant, and equipment. The term is often abbreviated to capex. Contrast *revenue expenditure …   Auditor's dictionary