Money spent to improve a property and enhance its value over an extended period of time (as opposed to a repair). May be added to the adjusted cost base of the property improved or depreciated over the useful life of the improvement.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). capital expenditure. Retrieved September 29, 2026, from http://smartdefine.org/capital_expenditure/definitions/1149358 |
| Chicago | Barry Goldsmith. 2010. "capital expenditure" http://smartdefine.org/capital_expenditure/definitions/1149358 (accessed September 29, 2026). |
| Harvard | Barry Goldsmith 2010, capital expenditure, Smart Define, viewed 29 September, 2026, <http://smartdefine.org/capital_expenditure/definitions/1149358>. |
| MLA | Barry Goldsmith. "capital expenditure" 21 October 2010. Web. 29 September 2026. <http://smartdefine.org/capital_expenditure/definitions/1149358> |