| 单词 | capital expenditure |
| 释义 | 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 capital asset; the amount expended would warrant the item being depreciated over an estimated useful life of a reasonably extended period. Capital expenditure is not charged against the profits of the organization when it takes place, but is regarded as an investment to be capitalized in the balance sheet as a fixed asset and subsequently charged against profits by depreciating the asset over its estimated useful life. Relief against taxation is available through capital allowances. |
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