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| 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）』
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