Capital Expenditure (CAPEX)

Definition:

The expenses associated with acquiring physical assets (such as equipment or the purchase or restoration of property) that have long-term value. By accounting conventions and rules, Capital Expenditures are amortized over their useful life. Provisions in relation to CAPEX are generally seen in Credit Agreements where a lender seeks to control the amount and purpose of any CAPEX.

Return to Glossary

Your complete M&A platform

Datasite provides you one end-to-end platform that supports you across all stages of the deal.