Words / C / Business

capital expenditure

noun

B2CEFR level
45/100Rarity: uncommon
TechnicalRegister

Money spent on acquiring or improving long-term assets such as property, plant or equipment.

The new warehouse counts as capital expenditure, so we'll capitalise it and depreciate it over twenty years.

Similar: capex, capital spending

Topic: Accounting in Business English

Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.

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More business words: Accounting