Capital expense (CapEx) budgeting is frequently misunderstood and disregarded by many organizations. A capital expense, at its core, refers to a significant, long-term investment undertaken by a ...

The Supreme Court confirmed in Centrica Overseas Holdings Ltd v HMRC that the tests for trading and management expenses of a capital nature are the same. The decision also confirms that once a company ...

As traditional value factors and value investing, in general, lose their luster, investors have turned to old tricks, such as capitalizing expenses, to justify buying stocks at overvalued levels.

Over time, the value of a company's capital assets decline. This is a normal phenomenon driven by wear and tear, obsolescence, and other factors. This depreciation in the asset's value must be ...

Capital expenditures, or CapEx, are funds a company spends on buying and managing physical assets, such as property, equipment and technology. CapEx spending is an investment in the assets needed to ...

Currently, companies typically include in their income statements expense captions for selling, general and administrative (SG&A) expenses, cost of services and other cost of revenues, and cost of ...