CapEx

Hindi: पूंजीगत व्यय

Nepali: पूँजीगत खर्च वा लगानी

Its full form is capital expenditure.

CapEx has other name such as capital costs, capital investment and investment expenditure.

Fixed assets or long-term investment are CapEx.

company uses Capital expenditures funds to acquire business, upgrade and maintain physical assets such as property, buildings, plant and machinery, equipment, technology etc.

It helps to acquire benefit for long period of time

Company shows CapEx is in assets side of balance sheet.

Company deducts depreciation on capital expenditure wherever required at the end of accounting year.