Capital Expenditures - Fixed Assets
What are Capital Expenditures - Fixed Assets?
Capital Expenditures - Fixed Assets represent cash outlays made to acquire property, plant and equipment. Capital expenditures also include payments made to increase or maintain the value of an existing fixed asset.
They include an:
- Increase in Biological Assets;
- Increase in Intangible Assets, if they cannot be separated;
- Increase in Land Use Rights (Indonesia);
- Increase in Perpetual Usufruct (Poland);
- Increase in Property, Plant and Equipment-In-Progress and/or In-Transit;
- Increase in Mineral Rights; and
- Interest Capitalized Related to acquisition of Fixed Assets.