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Accounting. Capital expenditure or capital expense (abbreviated capex, CAPEX, or CapEx) is the money an organization or corporate entity spends to buy, maintain, or improve its fixed assets, such as buildings, vehicles, equipment, or land. [ 1][ 2] It is considered a capital expenditure when the asset is newly purchased or when money is used ...
e. Debits and credits in double-entry bookkeeping are entries made in account ledgers to record changes in value resulting from business transactions. A debit entry in an account represents a transfer of value to that account, and a credit entry represents a transfer from the account. [ 1][ 2] Each transaction transfers value from credited ...
An expense is an item requiring an outflow of money, or any form of fortune in general, to another person or group as payment for an item, service, or other category of costs. For a tenant, rent is an expense. For students or parents, tuition is an expense. Buying food, clothing, furniture, or an automobile is often referred to as an expense.
GP – Gross Profit. GPO – Group purchasing organization. GRN – Goods Receipt Note. GRNI – Goods Receipt Not Invoiced. GSV – Gross Sales Value. GVC – Global value chain. GMROII – Gross Margin Return on Inventory Investment. G&A – General and Administration expense. expenditures related to the day-to-day operations of a business.
1. Costs that produce a benefit that will last substantially beyond the end of the taxable year. [5] 2. New assets that have a useful life substantially beyond one year. [3] For example, in Commissioner v. Idaho Power Co ., [6] the taxpayer used its own equipment to construct and improve various facilities that it owned.
Telecom Expense Management (TEM) is the process of managing large enterprises communications costs to include fixed voice and data, mobile devices, Unified Communications and Collaboration (UCC), VoIP, and any other IT related services. [citation needed] The management of wireless and wireline service and asset expenses is labeled as Telecom ...
Microsoft Excel is a spreadsheet editor developed by Microsoft for Windows, macOS, Android, iOS and iPadOS. It features calculation or computation capabilities, graphing tools, pivot tables, and a macro programming language called Visual Basic for Applications (VBA). Excel forms part of the Microsoft 365 suite of software.
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