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capital expenditure

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capital account

Overview page. Subjects: Financial Institutions and Services.

1 The record of an economy's annual investment and other capital flows. Sometimes called capital flows (cf. hot money).

2 The accounting entries for...

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capital budget

Overview page. Subjects: Financial Institutions and Services — Accounting.

The sums allocated by an organization for future capital expenditure. The capital budget may well encompass a longer period than the next accounting period.

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capitalization

Overview page. Subjects: Financial Institutions and Services — Accounting.

1 The act of providing capital for a company or other organization.

2 The structure of the capital of a company or other organization, i.e. the extent to...

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commitments for capital expenditure

Overview page. Subjects: Accounting.

Expenditure on fixed assets to which a company is committed for the future. The aggregate amounts of contracts for capital expenditure not provided for in the accounts for the year and the...

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cost classification

Overview page. Subjects: Accounting.

The process of grouping expenditure according to common characteristics. Costs are initially divided into capital expenditure and revenue expenditure. In a production organization the...

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discounted cash flow

Overview page. Subjects: Economics.

The method of calculating the net present value of a project by adding the present discounted values of all net cash flows at various future dates. If the net receipts (income less cost) at...

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expenditure

Overview page. Subjects: Business and Management — Economics.

The costs or expenses incurred by an organization. They may be capital expenditure or revenue expenditure. Although expenditure is usually incurred by an outlay of money, expenditure may...

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free cash flow

Overview page. Subjects: Financial Institutions and Services — Accounting.

As a concept it is used in two main ways: (1) In capital budgeting or project appraisal it is the difference between the total outflows and inflows associated with the ...

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investment centre

Overview page. Subjects: Accounting.

A section of an organization in which capital expenditure is made under the instructions of the management controlling that investment centre. The size and nature of investment centres are...

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know-how

Overview page. Subjects: Economics — Law.

N.

Technical information often exploited in conjunction with a patent. EU Regulation 772/2004 governs the terms that may or may not be included in a knowhow licence agreement. See...

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labour-intensive

Overview page. Subjects: Accounting.

Denoting a company or industry in which direct labour costs are more important than capital expenditure. Compare capital intensive.

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outlay cost

Overview page. Subjects: Accounting.

The expenditure incurred as the initial cost of a project or activity. The outlay cost may include both capital expenditure and expenditure on working capital, such as stocks of raw...

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repairs and maintenance

Overview page. Subjects: Accounting.

The revenue expenditure incurred in maintaining the assets of an organization in their original condition (as far as this is possible). Any expenditure incurred in improving the assets...

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risk analysis

Overview page. Subjects: Social Sciences — Environmental Science.

The process of identifying where risks might arise, estimating the likelihood of them happening, and analysing the trade‐off of risk against costs and benefits.

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