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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Capital expenditure ： ウィキペディア英語版 Capital expenditure Capital expenditures (CAPEX or capex) means the expenditure the benefit of which is not exhausted within the current year but is enjoyed over a long time period. Such expenditure is of non-recurring nature and results in acquisition of permanent assets. ==Usage== CAPEX are used by a company to acquire or upgrade physical assets such as property, industrial buildings or equipment (PP&E).〔http://www.investopedia.com/terms/c/capitalexpenditure.asp〕 In the case when a capital expenditure constitutes a major financial decision for a company, the expenditure must be formalized at an annual shareholders meeting or a special meeting of the Board of Directors. In accounting, a capital expenditure is added to an asset account, thus increasing the asset's basis (the cost or value of an asset adjusted for tax purposes). CAPEX is commonly found on the cash flow statement under "Investment in Plant, Property, and Equipment" or something similar in the Investing subsection. 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 expenditure」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.