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EntityQ302208· pop 30· linked from 242 articles

capital expenditure

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Also known as CAPEX, capital expense, capital expenditures, capital expenses, capital spending, CapEx

costs associated with the procurement and maintenance of, and improvements to, the fixed assets of an organisation

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Subclass of
monetary cost
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different from
operating cost
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Encyclopedic overview

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Capital expenditure or capital expense (abbreviated capex, CAPEX, or CapEx) is the money an organization or corporate entity spends to buy, maintain, or improve its fixed assets, such as buildings, vehicles, equipment, or land. It is considered a capital expenditure when the asset is newly purchased or when money is used towards extending the useful life of an existing asset, such as repairing the roof.

Excerpted from Wikipedia’s “capital expenditure” article, available under the CC BY-SA 4.0 licence.