What CAPITAL EXPENDITURE means: An expenditure made for an asset with a useful life of more than one year that increases the value of or extends the useful life of the asset. Capital expenditures generally may not be deducted in the year they are paid, even if they are paid in connection with a trade or business. In other words, they are capitalized and generally may be depreciated or amortized.
- Definition Condemnation:
- Dictionary property by a public authority. The property is condemned as the result of legal action and the owner is compensated by the public authority. The power to condemn property is known as the right of capital expenditure.
- Definition Cost Depletion:
- Dictionary recovering the taxpayer's investment in natural resources or timber. The cost is recovered proportionately as the resource is extracted or the timber harvested. Also see "Percentage capital expenditure.
- Definition Cost Method Of Inventory Valuation:
- Dictionary Valuing inventory purchased during the year at cost; that is, the invoice price less any discounts plus transportation or other costs incurred in acquiring the merchandise capital expenditure.
- Definition Capital Loss:
- Dictionary sale or exchange of a capital asset. Up to $3,000 ($1,500 if married and filing a separate return) of net capital loss is deductible annually with the excess carried forward to future years. Losses capital expenditure.
How works Capital Expenditure meaning in Tah definition C .