Long-Term Assets

Capital Expenditure Budget
A Capital Expenditure Budget plans for significant investments in long-term assets, covering the costs of major projects or purchases essential for sustaining or growing an organization's operations.
Capital Investment
Capital investment involves the outlay of funds to acquire or upgrade physical assets such as property, buildings, or equipment, which are expected to improve the capacity or efficiency of a business.
Capital Investment Budget
A Capital Investment Budget outlines the funds allocated for significant investments in a company's long-term assets, such as property, plants, and equipment. These investments are typically intended to enhance a company's operational capacity, efficiency, and overall profitability.
Investment Expenditure
Investment expenditure, also known as capital expenditure, is the spending by businesses or governments on long-term assets to generate future growth.
Plant and Equipment (See Property, Plant, and Equipment)
Plant and equipment, often referenced as property, plant, and equipment (PP&E), are long-term assets essential to manufacturing, production, and operations. It includes real estate, machinery, vehicles, and significant fixtures integral to the business.

Accounting Terms Lexicon

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