APT Initiatives
APT Business & Economics Resources
Minimising Workloads, Maximising Performance
Established in 1999

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Capital expenditure

Spending on the acquisition, modification or improvement of a physical asset that is likely to last more than a year such as land, buildings, plant, fixtures and fittings, machinery, equipment and vehicles. It includes the installation and legal costs associated with the acquisition, modification or improvement of the asset.

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