Home > Glossary > C > Capital Expenditure (CapEx)
Illustration

Capital Expenditure (CapEx)

Capital expenditure refers to funds spent by a business to acquire, upgrade, or maintain long-term assets such as property, equipment, or technology. These costs are capitalised on the balance sheet and depreciated over time. CapEx decisions impact long-term growth, cash flow planning, and the overall financial strategy of a business.

More Items

Concessional Contributions

Pre-tax superannuation contributions in Australia, including employer contributions, taxed at a concessional rate.

CGT (Capital Gains Tax) Discount

An Australian tax concession allowing individuals to reduce a capital gain by 50% if the asset was held for over…

CIS (Construction Industry Scheme)

A UK HMRC scheme requiring contractors to deduct tax from payments to subcontractors in the construction sector.