MLchartDataset catalogue

Capitalized expenditure

Term · Law · MLC-T-LAW-000856

An outlay of funds recorded as an asset on a company's balance sheet rather than as an expense on its income statement. This type of expenditure provides a future economic benefit, such as the purchase of property, plant, or equipment, and is depreciated or amortized over its useful life. The accounting treatment for these expenditures is governed by accounting standards like GAAP or IFRS.

Table 1. Record
IdentifierMLC-T-LAW-000856
FieldLaw
Record as JSON 
{
  "id": "MLC-T-LAW-000856",
  "term": "Capitalized expenditure",
  "field": "Law",
  "definition": "An outlay of funds recorded as an asset on a company's balance sheet rather than as an expense on its income statement. This type of expenditure provides a future economic benefit, such as the purchase of property, plant, or equipment, and is depreciated or amortized over its useful life. The accounting treatment for these expenditures is governed by accounting standards like GAAP or IFRS.",
  "url": "https://mlchart.com/terminology/law/capitalized-expenditure/"
}

Record 663 of 5,445 in Law terminology (MLC-0107). Request the full dataset.