capital costs

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Related to capital expenditure: Capital Expenditure Budget

capital costs

An enterprise’s financial liabilities—e.g., depreciation, interest, leases and rentals, taxes and insurance—on tangible (capital) assets (e.g., physical plant and equipment).
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Under the planned capital expenditure for this fiscal, works on two pedestrian plazas in Chepauk and T.
The big-box consumer-electronics retailer, which was at the bottom of the totem pole last year with capital expenditures of roughly 1.
The IRS has recognized that "recurring costs incurred by a going concern in expanding its business generally are deductible, but the costs of entering a new line of business are capital expenditures.
Detailed information on the break-up of capital expenditure by region - North America, Asia-Pacific, South and Central America, the Middle East and Africa, and Europe.
Under the "long-term benefit test" of Indopco, outlays for abandoned efforts are not capital expenditures.
In disallowing all takeover-related expenses, INDOPCO addressed whether the costs were deductible as ordinary business expenses or whether they were capital expenditures.
Commissioner,(1) the court held that the costs incurred by a target in a friendly takeover constituted nondeductible capital expenditures.
The report provides in-depth analysis and insights into the oil and gas sectors capital expenditure outlook for 2011.
Item 1 also requires companies to reveal the material estimated capital expenditures for environmental control facilities for the current fiscal year, the succeeding fiscal year and "such further periods as the registrant may deem material.
In a slowly recovering demand scenario, companies will look to use excess capacity before making material new capital expenditure investments for the future,' said Michael Weaver, Managing Director at Fitch.
The distinction between deductible repairs and capital costs is based on the purpose of the expenditures: the purpose of a repair is to restore property back to an efficient operating condition, while the purpose of capital expenditures is to extend the property's life, increase its value or make it adaptable to a new use.
The flaw in Five Star was the court looked to the primary purpose for entering into the transaction to determine if an otherwise capital expenditure could be deducted.

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