Argentum Solutions, Inc.
Sterling guidance on corrosion and materials degradation
| Potential-pH Diagrams |
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| Intelligent Tools |
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| Corrosion Calculator |
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| Corrosion Economics Estimator |
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David C. Silverman |
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Capital expenditure is the money spent for capital equipment that can be depreciated over time, the depreciation of which can be deducted from income for tax purposes. Examples of items that can often be considered as capital expenditure are equipment used for the business that will last more than one year, land preparation costs, and certain types of software. Examples of items that are often not part of capital expenditure are equipment lasting less than one year, certain types of software, and the land upon which a structure is built. Since each case is different, no attempt is made to list all types of expenditures that can and cannot be considered in this item. An accountant is one reasonable source of information on particular items that are allowable as capital expenditure. FINCALC assumes that capital expenditure for each year can lumped as one dollar amount. The user must estimate the total number of years of capital expenditure (1 or 2). FINCALC treats this expenditure as if it were paid at the beginning of each year for present value calculations. If no capital expenditure is expected during the first year because of up front research, development, and testing, a zero (0) can be entered for the first year and ALL such expenditure is assumed to occur in the second year, paid at the beginning of that year. No capital expenditure is assumed to be occur after the second year. Note that if development and testing is anticipated and no capital expenditure is made in the first year (occurring only in the second year), the project life must be increased to accommodate the time such testing occurs. |
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David C. Silverman, Ph.D. - Primary Consultant |