资本支出(也称为资本支出)是公司在收购或升级物理,有形资产上花费的金额,例如:
- Property
- Factories
- Equipment
The relative amount of Capital Expenditure compared to the rest of the company's expenditure will depend on its growth targets and sector; large manufacturing or infrastructure-based companies tend to have very high proportions of Capital Expenditure compared to service firms.
Capital Expenditure is shown on the Cash Flow Statement under Cash Flow From Investing. When projecting future levels of PP&E on the Balance Sheet, the formula is:
- (Previous Value of PP&E + Capital Expenditures - Depreciation)
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