Investment of cash or the creation of a liability to acquire or improve an asset, as distinguished from cash outflows for expense items that are considered part of normal operations.
Barry Goldsmith
| APA | Barry Goldsmith. (2010). capital expenditures. Retrieved September 24, 2026, from http://smartdefine.org/capital_expenditures/definitions/1149360 |
| Chicago | Barry Goldsmith. 2010. "capital expenditures" http://smartdefine.org/capital_expenditures/definitions/1149360 (accessed September 24, 2026). |
| Harvard | Barry Goldsmith 2010, capital expenditures, Smart Define, viewed 24 September, 2026, <http://smartdefine.org/capital_expenditures/definitions/1149360>. |
| MLA | Barry Goldsmith. "capital expenditures" 21 October 2010. Web. 24 September 2026. <http://smartdefine.org/capital_expenditures/definitions/1149360> |