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・ Capital market
・ Capital Market Authority
・ Capital Market Authority (Saudi Arabia)
・ Capital Market Authority Headquarters
・ Capital Clube de Futebol
・ Capital Collections
・ Capital College
・ Capital Combat
・ Capital commitment
・ Capital Community College
・ Capital Conference
・ Capital Connection
・ Capital Connection (TV series)
・ Capital Consumption Allowance
・ Capital control
Capital cost
・ Capital Cost Allowance
・ Capital cost tax factor
・ Capital Country
・ Capital Crescent Trail
・ Capital Crime Writers
・ Capital Crimes
・ Capital Cup
・ Capital Curling Classic
・ Capital Curling Fall Open
・ Capital Cymru
・ Capital D (rapper)
・ Capital deepening
・ Capital Department
・ Capital Department, Catamarca


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Capital cost : ウィキペディア英語版
Capital cost
Capital costs are fixed, one-time expenses incurred on the purchase of land, buildings, construction, and equipment used in the production of goods or in the rendering of services. Put simply, it is the total cost needed to bring a project to a commercially operable status. Whether a particular cost is capital or not depend on many factors such as accounting, tax laws, and materiality.
==Categories==
Capital costs include expenses for tangible goods such as the purchase of plants and machinery, as well as expenses for intangibles assets such as trademarks and software development.
Capital costs are not limited to the initial construction of a factory or other business. Namely, the purchase of a new machine to increase production and last for years is a capital cost. Capital costs do not include labor costs (they do include construction labor). Unlike operating costs, capital costs are one-time expenses but payment may be spread out over many years in financial reports and tax returns. Capital costs are fixed and are therefore independent of the level of output.

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Capital cost」の詳細全文を読む



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