CAPEX (Capital Expenditure)

CAPEX (Capital Expenditure) is an abbreviation used to describe the investment (capital) expenditure. This includes expenses incurred for the purchase of resources (especially material resources, but also information), which have more value and therefore take the nature of the investment. This is often realized in the form of the project, causing a change in the organization. In accounting, capital expenditure are accounted in financial assets. They are usually depreciated / amortized over several years.