Financial Definition of Capital Budget
Meaning of Capital Budget
A firm’s set of planned capital expenditures.
Related Entries of Capital Budget in the Encyclopedia of Law Project
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Capital Budget in Historical Law
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Legal Abbreviations and Acronyms
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United States Tax Concept of Capital Budget
The estimated amount planned to be expended for capital items in a given fiscal period. Capital items are fixed assets such as facilities and equipment, the cost of which is normally written off over a number of fiscal periods. Shows plans for buying long-term assets, machinery and other items expected to last several years, and estimates the costs of those purchases.
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