Reference Entry

capital expenditure

Edited by John Black, Nigar Hashimzade and Gareth Myles

in A Dictionary of Economics

Fourth edition

Published in print January 2012 | ISBN: 9780199696321
Published online May 2013 | e-ISBN: 9780191759130
capital expenditure

Show Summary Details


Expenditure by a company which cannot be treated as a *cost in calculating its profits. It thus has to be paid for either out of post-tax income, or by raising external finance. Capital expenditure may be on creating new capital goods, or, more often, on buying them from outside suppliers. It also includes the purchase of existing businesses, and of patents and trademarks....

Reference Entry.  66 words. 

Subjects: Economics

Full text: subscription required

How to subscribe Recommend to my Librarian

Buy this work at Oxford University Press »

Users without a subscription are not able to see the full content. Please, subscribe or login to access all content. subscribe or login to access all content.