Pääomamenojen
Pääomamenojen, also known as capital expenditures (CapEx), refer to the funds used by a company to acquire, upgrade, and maintain physical assets such as property, buildings, industrial equipment, or technology. These expenditures are typically long-term investments that are expected to provide future economic benefits. CapEx is a crucial component of a company's capital structure and is often used to support growth initiatives, improve operational efficiency, and enhance the company's competitive position.
CapEx can be categorized into two main types: fixed assets and intangible assets. Fixed assets include tangible
The accounting treatment of CapEx involves recording the initial cost of the asset on the balance sheet
In summary, pääomamenojen, or capital expenditures, are essential for companies to acquire and maintain assets that