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Home > QFINANCE Dictionary > Definition of capital outlay

Definition of

capital outlay

Accounting

spending on fixed assets the cost of acquiring, producing, or enhancing fixed assets, for example, land, buildings, and machinery.

Related definitions of "capital outlay"

capital outlay - Related Articles
  • Capital Budgeting: The Dominance of Net Present Value

    Best Practice

    A capital budgeting decision is characterized by costs and benefits that are spread out over several time periods. This leads to a requirement that the time value of money be considered in order to evaluate the alternatives correctly. Although to make decisions we must consider risks as well as time
    By Harold Bierman, Jr

  • Algeria

    QFINANCE Country Profiles

    The government is seeking to upgrade the country’s infrastructure. The budget for 2010 includes a 12.9% increase in public spending, which will support growth. Capital outlays will increase by more than 16% to fund a series of major infrastructure projects in transport, housing, and healthcare

  • Comparing Net Present Value and Internal Rate of Return

    Best Practice

    with conventional cash flows is to accept an independent investment if its IRR is greater than some minimum acceptable rate of discount. If the cash flow corresponding to the investment consists of one or more periods of cash outlays followed only by periods of cash proceeds, this method will give the same accept or reject decisions as the NPV method, using the same discount rate
    By Harold Bierman, Jr

  • Dividend Policy: Maximizing Shareholder Value

    Best Practice

    from being able to defer the payment of taxes as well as from the fact that some types of income (capital gains) for individuals may be taxed at lower rates than other types of income (dividends).
    By Harold Bierman, Jr

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Definitions of ’capital outlay’ and meaning of ’capital outlay’ are from the book publication, QFINANCE – The Ultimate Resource, © 2009 Bloomsbury Information Ltd. Find definitions for ’capital outlay’ and other financial terms with our online QFINANCE Financial Dictionary.

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