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Human capital is the stock of knowledge, habits, social and personality attributes, including creativity, embodied in the ability to perform labor so as to produce economic value.
Human capital theory is closely associated with the study of human resources
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Capital expenditure or
capital expense (capex or CAPEX) is the money a company spends to buy, maintain, or improve its fixed assets, such as buildings, vehicles, equipment, or land. It is considered a
capital expenditure when the asset is newly purchased or when money is used towards extending the useful life of an existing asset, such as repairing the roof.
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Capital Budgeting. A
capital expenditure is an outlay of cash for a project that is expected to produce a cash inflow over a period of time exceeding one year. Examples of projects include investments in property, plant, and equipment, research and development projects, large advertising campaigns, or any other project that requires a
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Capital expenditures are for fixed assets , which are expected to be productive assets for a long period of time. Revenue
expenditures are for costs that are related to specific revenue transactions or operating periods, such as the cost of goods sold or repairs and maintenance expense. Th A
capital expenditure refers to the expenditure of funds for an asset that is expected to provide utility to a business for more than one reporting period.
Examples of capital expenditures are as follows: Buildings (including subsequent costs that extend the useful life of a building) Computer equipment GFOA Best Practice, Multi-Year
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