Capital expenditure

Glossary Page

CAPEX, which stands for "capital expenditures," is an abbreviation used to describe investment spending on long-term assets such as machinery, buildings, initial equipment, replacement parts, and computer systems, among others. CAPEX is a crucial metric for a company's balance sheet. These expenditures increase the capitalized assets, which are depreciated over the long term.

http://wirtschaftslexikon.gabler.de/Definition/capex.html

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