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CAPITALIZING R&D EXPENDITURES [PDF]

Macroeconomic Dynamics, 2010
The next international version of the System of National Accounts will recommend that R&D (Research and Development) expenditures be capitalized instead of being immediately expensed as in the present System of National Accounts 1993. An R&D project creates a new technology, which in principle does not depreciate like a reproducible asset.
Diewert, Erwin, Huang, Ning
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Capital Expenditures and the Availability of Funds

International Journal of Health Services, 1975
Data on capital expenditures and the availability of funds assembled from the annual financial and service records of 42 short-term voluntary hospitals in New York City over two decades were used to analyze the behavior of annual capital expenditures on building and equipment assets.
C, Muller, P N, Worthington, G, Allen
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Forecasting expenditure on capital projects

Long Range Planning, 1984
S-curves are widely used for planning, forecasting and control of cost, time and resources of a project. In this paper, a comparison of two S-curve models developed at the Department of Health and Social Security (DHSS) and Bradford University is carried out both from the viewpoint of predictive accuracy and ease of use.
A Z, Keller, N F, Green, R A, Ashrafi
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Carrier Capital Expenditures

IEEE Communications Magazine, 2008
Capital expenditures (capex) remain the most closely-watched metric for determining the direction and level of investment that telecommunications carriers are making in network equipment and services. In turn, carrier capital spending is driven by the combination of two primary factors: the number of customers served by that carrier, and the volume of ...
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The Capital Expenditure (Book).

The Accounting Review, 1984
Abstract 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, 2015
SYNOPSIS 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, Donald R. Herrmann, Eric T. Rapley   +2 more
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The Capital Expenditure Decision.

The Accounting Review, 1968
Reviews the book "The Capital Expenditure Decision," G. David Quirin.
M. C. Wells, William J. Bruns
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Capital Expenditure and Allowances

1985
David 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, 1989
Examines 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, 1997
Lodging-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, James W. Damitio, A. J. Singh   +2 more
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