"Capital Expenditure" Essays and Research Papers

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Capital Expenditure

TOPIC 6: CAPITAL ALLOWANCES Learning outcomes: At the end of this topic, students should be able to: i. Understand and identify the qualifying plant expenditure for plant and machinery. ii. Compute initial allowance, annual allowance, notional allowance and accelerated capital allowance. iii. Determine the balancing charge or balancing allowance on disposal of assets. 1.0 Introduction * Capital expenditure is not tax deductible. So, depreciation or amortization is also not deductible...

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Axiata Jakarta XL Axis Capital Group Telekom Indonesia-Axiata

Axiata Jakarta XL Axis Capital Group Telekom Indonesia-Axiata unit to sell 3,500 towers to Solusi Tunas in RM1.5bil deal PETALING JAYA: Axiata Group Bhd’s Indonesian unit, PT XL Axiata Tbk, has picked PT Solusi Tunas Pratama Tbk (STP) over 14 others to sell a portion of its towers in a deal worth US$460mil (RM1.5bil), or 5.6 trillion rupiah, cash. XL Axiata is selling 3,500 of its 8,000 towers in a deal signed yesterday. There are no immediate plans to sell more towers, however. “We have not...

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Capital Expenditure vs Working Capital

Capital Expenditure vs Working Capital Capital expenditures are money spent by a company to acquire long-term assets. It is neither for short-term gain nor can be easily translated into cash. These investments are inevitable to ensure the continuing business operations and also for future expansion of the company. Types of Capital Expenditures Typically, capital expenditure refers to the expenses that a company incurred to purchase tangible fixed assets and intangible assets. Additionally...

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verified through reliable technology such as computers- through this further decisions can be made regarding Freshcook. P2 Types of Income and Expenditure Capital Income Capital Income- Money that is used to set up a business Capital Income comes from your own personal account and savings- money that is stored somewhere personal to you for a number of years Capital Income is used to buy essential equipment regarding the business (e.g. a franchise would require a van to carry out its function). Revenue...

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Free Cash Flow

the cash receipts”. GSB (1990), “The Quest for Value” FCF is the cashflow generated by a company’s operations that is free, or net, of the new capital invested for growth. Imagine all a company’s cash receipts are deposited in a cigar box, and that all of its cash operating outlays are taken out, regardless of whether they are capital expenditures on balance sheet or on income statement as expenses (where cash outflows are recorded makes no difference, unless it affects taxes). What’s left over...

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in the value of assets. . Concepts of capital & revenue * Capital and revenue expenditures * Capital and revenue receipts * Capital and revenue losses * Capital and revenue profits * Capital and revenue reserves Capital Expenditures The expenditures which generates revenue or income is called capital expenditure. Capital expenditure incurred either for buying permanent assets or for improving their exiting working capacity. Capital expenditure helps in increasing production volume or...

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Hampton Machine Tool

and considering the huge capital expenditure to set up shop. b) Threat of substitute products also seems very low since Hampton seems to be a specialized manufacturing firm. c) Rivalry among existing competitors seems to have gone down with most of the competition being taken out of business. d) Bargaining power of buyers seems to be a valid threat. Coming out of a recession, buyers look for deals on pricing. With the declining sales of automobiles and defense expenditures, the bargaining power of...

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Week 2 - Reflection Summary

at one. Distinguish between revenue and capital expenditures, and the entries associated with each. Capital expenditures are amounts spent to acquire or improve long term assets. Long term assets are and not limited to equipment or buildings. These assets (capital expenditures) will be recorded and journalized under Property, Plant or Equipment account entries. The depreciation expense is charged over the life of the asset. Revenue expenditures are immediately journalized in expense reports...

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Depreciation and Sale of Asset

in a distinct prospect in the way the asset is used. Depreciation is to be treated as an estimated expense that does not set aside cash for the replacement of a non-current asset. In determining the cost of acquisition of the lathes, any capital expenditure made must be added to the purchase price of the lathes. This amount will be considered as the historical cost and will be used in calculating the depreciation expense Depreciation is the allocation of the cost of a non-current asset less...

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financial ratio

business source: 1) it is revenue expenditure wholly and exclusively incurred in the production of income [S 33(1) Income Tax Act 1967] and it is not prohibited from deduction under S39 of the Income Tax Act 1967, 2) it is a specific deduction under S 34, S 34A or S 34B of the Income Tax Act 1967 and 3) it is allowed for deduction under gazette order. Question 3 (b) An expense is deductible under the condition of the following, if i) it is revenue expenditure wholly and exclusively incurred in...

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