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  2. Demolition - Wikipedia

    en.wikipedia.org/wiki/Demolition

    Demolition of the building in Krakow at 21 Mazowiecka Street. In real estate, a teardown or knockdown - also derisively called "bash and build" - is a term for demolishing a building immediately after purchasing it, freeing up the land for a new, typically larger building. The term first entered the real estate lexicon in the 1990s.

  3. Capital expenditure - Wikipedia

    en.wikipedia.org/wiki/Capital_expenditure

    Capital expenditures are the funds used to acquire or upgrade a company's fixed assets, such as expenditures towards property, plant, or equipment (PP&E). [3] In the case when a capital expenditure constitutes a major financial decision for a company, the expenditure must be formalized at an annual shareholders meeting or a special meeting of the Board of Directors.

  4. Glossary of construction cost estimating - Wikipedia

    en.wikipedia.org/wiki/Glossary_of_construction...

    A Allocation of costs is the transfer of costs from one cost item to one or more other cost items. Allowance - a value in an estimate to cover the cost of known but not yet fully defined work. As-sold estimate - the estimate which matches the agreed items and price for the project scope. B Basis of estimate (BOE) - a document which describes the scope basis, pricing basis, methods ...

  5. Deconstruction (building) - Wikipedia

    en.wikipedia.org/wiki/Deconstruction_(building)

    Deconstruction's economic viability varies from project to project. The amount of time and cost of labor are the main drawbacks. Harvesting materials from a structure can take weeks, whereas demolition may be completed in roughly a day. However, some of the costs, if not all, can be recovered.

  6. Expenses versus capital expenditures - Wikipedia

    en.wikipedia.org/wiki/Expenses_versus_Capital...

    Capital expenditures either create cost basis or add to a preexisting cost basis and cannot be deducted in the year the taxpayer pays or incurs the expenditure. [3] In terms of its accounting treatment, an expense is recorded immediately and impacts directly the income statement of the company, reducing its net profit.

  7. Capital cost - Wikipedia

    en.wikipedia.org/wiki/Capital_cost

    Capital costs are fixed, one-time expenses incurred on the purchase of land, buildings, construction, and equipment used in the production of goods or in the rendering of services. In other words, it is the total cost needed to bring a project to a commercially operable status.

  8. Reserve study - Wikipedia

    en.wikipedia.org/wiki/Reserve_study

    A reserve study is a long-term capital budget planning tool which identifies the current status of the reserve fund and a stable and equitable funding plan to offset ongoing deterioration, resulting in sufficient funds when those anticipated major common area expenditures actually occur.

  9. Municipal disinvestment - Wikipedia

    en.wikipedia.org/wiki/Municipal_disinvestment

    During the postwar era, municipalities sought to grow enriched and modernized communities from the slums that they demolished. As the Civil Rights Movement was in full display through highway revolts and responses to racial violence, there was a growing mindset among urban planners that a communal-focused, people-first approach should be taken, along the same lines as community development ...