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The Capital Expenditure (Book).
The Accounting Review, 1984Abstract Reviews the book "The Capital Expenditure," by Arthur V. Corr.
Joyce T. Chen, Harvey S. Hendrickson
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Disaggregated Capital Expenditures
SSRN Electronic Journal, 2015SYNOPSIS Financial analysts and accounting regulators encourage companies to disclose the disaggregation of total capital expenditures (CAPX) into the portion for sustaining current performance (maintenance CAPX [MCAPX]) and the portion for pursuing additional opportunities (growth CAPX [GCAPX]).
Brooke D. Beyer +2 more
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The Capital Expenditure Decision.
The Accounting Review, 1968Reviews the book "The Capital Expenditure Decision," G. David Quirin.
M. C. Wells, William J. Bruns
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Capital Expenditure and Allowances
1985David Wiltshire has set up his business but he now requires machinery and premises in which to run it.
Bill Packer, Colin Sandy
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Expenditure: capital or revenue?
Property Management, 1989Examines expenditure on property held by an investor or a person running a business, particularly the contrast between capital expenditure for Capital Gains Tax purposes and that allowed for income taxation purposes. Considers the possible effects of proposals for new VAT laws on the property industry.
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What Is a Capital Expenditure?
Cornell Hotel and Restaurant Administration Quarterly, 1997Lodging-industry financial executives have yet to achieve consensus on the criteria for identifying capital expenditures. When, in the absence of specific IRS guidelines or other accounting norms, those financial experts are uncertain whether to categorize an expenditure as operating (revenue) expenses or a capital expenditure, they use a variety of ...
Raymond S. Schmidgall +2 more
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The Outlook for Capital Expenditures
Financial Analysts Journal, 1951LET ME START with a pretty obvious statement: The dominant factor shaping the capital goods outlook is Government controls and policy. This is much more true today than it was six or even three months ago-and six months hence it may be even more the case.
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Engineering and Process Economics, 1979
Abstract This paper examines the errors in capital appraisal which result from the conventional treatment of capital expenditure on an end-of-year basis. A novel capital expenditure model is developed and validated. This model will permit the realistic, easy and cheap modelling of capital expenditure programmes and the proper representation of such ...
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Abstract This paper examines the errors in capital appraisal which result from the conventional treatment of capital expenditure on an end-of-year basis. A novel capital expenditure model is developed and validated. This model will permit the realistic, easy and cheap modelling of capital expenditure programmes and the proper representation of such ...
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A REALISTIC APPROACH FOR CAPITAL EXPENDITURES ANALYSIS
Proceedings of SPE Annual Fall Technical Conference and Exhibition, 1978Abstract This paper briefly reviews the various financial analysis techniques to judge capital expenditure projects. Most of these methods in their basic forms, however, fail to determine the real returns to a company from such capital investments.
Bijoy K. Choudhary, William A. Kellstrom
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Cornell Hotel and Restaurant Administration Quarterly, 1998
To offset the expense of capital projects, most hotel contracts require the operating firm to set aside a percentage of revenues each year in a reserve for replacement. While this practice does provide funding for capital projects, it uses capital inefficiently and may not provide adequate reserves for all capital expenses.
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To offset the expense of capital projects, most hotel contracts require the operating firm to set aside a percentage of revenues each year in a reserve for replacement. While this practice does provide funding for capital projects, it uses capital inefficiently and may not provide adequate reserves for all capital expenses.
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