MLchartDataset catalogue

Capital expenditure

Term · Law · MLC-T-LAW-000850

Funds spent by a company to acquire, upgrade, and maintain physical assets such as property, industrial buildings, or equipment. These expenditures are expected to provide benefits for more than one accounting period and are recorded on the balance sheet as an asset. They are distinct from operating expenses, which are consumed within a single period.

Table 1. Record
IdentifierMLC-T-LAW-000850
FieldLaw
Record as JSON 
{
  "id": "MLC-T-LAW-000850",
  "term": "Capital expenditure",
  "field": "Law",
  "definition": "Funds spent by a company to acquire, upgrade, and maintain physical assets such as property, industrial buildings, or equipment. These expenditures are expected to provide benefits for more than one accounting period and are recorded on the balance sheet as an asset. They are distinct from operating expenses, which are consumed within a single period.",
  "url": "https://mlchart.com/terminology/law/capital-expenditure/"
}

Record 656 of 5,445 in Law terminology (MLC-0107). Request the full dataset.