CAPITAL EXPENDITURE
  Definition
  
Funds spent on acquiring or upgrading a physical asset. The amount is usually depreciated over time. In contrast to repairs on physical assets which are expensed in one go.

  Calculation Rules
  
In the calculation for free cash flow, increases in capital expenditure over the year are subtracted from cash flow from operating activities, then working capital changes are added to arrive at free cash flow.

  Reference
  
Cash from Operating Activities
Changes in Working Capital
Depreciation

Any questions?support@infrontanalytics.comEurope: + 33 1 42 77 02 18 - USA: + 1 718 228 6126Close