capital expenditures (CAPEX) -> κεφαλαιακές δαπάνες, κεφαλαιουχικές δαπάνες, δαπάνες κεφαλαίου, δαπάνες κεφαλαίων

spiros · 7 · 11147


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Capital expenditures (CAPEX, capex) -> κεφαλαιουχικές δαπάνες, κεφαλαιακές δαπάνες, δαπάνες κεφαλαίου, δαπάνες κεφαλαίων

Capital expenditures (CAPEX or capex) are expenditures creating future benefits. A capital expenditure is incurred when a business spends money either to buy fixed assets or to add to the value of an existing fixed asset with a useful life that extends beyond the taxable year. Capex are used by a company to acquire or upgrade physical assets such as equipment, property, or industrial buildings. In accounting, a capital expenditure is added to an asset account ("capitalized"), thus increasing the asset's basis (the cost or value of an asset as adjusted for tax purposes). Capex is commonly found on the Cash Flow Statement as "Investment in Plant Property and Equipment" or something similar in the Investing subsection.

For tax purposes, capital expenditures are costs that cannot be deducted in the year in which they are paid or incurred, and must be capitalized. The general rule is that if the property acquired has a useful life longer than the taxable year, the cost must be capitalized. The capital expenditure costs are then amortized or depreciated over the life of the asset in question. As stated above, capital expenditures create or add basis to the asset or property, which once adjusted, will determine tax liability in the event of sale or transfer. In the US, Internal Revenue Code §§263 and 263A deal extensively with capitalization requirements and exceptions
« Last Edit: 22 Dec, 2010, 14:15:17 by spiros »


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  • unte þeina ist þiudangardi jah mahts
Γλωσσολογικά και αναλογικά ορθότερος όρος είναι το "κεφαλαιακές". Ωστόσο, το "κεφαλαιουχικές" χρησιμοποιείται ήδη ευρέως (πρόλαβε, το άτιμο!), και ας είναι αδέξιο μορφολογικά και σημασιολογικά...

Υπάρχει, πάντως, και ο όρος "δαπάνες κεφαλαίου/κεφαλαίων", που λύνει το πρόβλημα και μπορεί άνετα να χρησιμοποιηθεί και με περαιτέρω προσδιορισμούς του όρου "κεφάλαιο" (π.χ. δαπάνες αναλώσιμων κεφαλαίων κ.ά.).

και πολλά άλλα...
In dubio pro reo


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