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Statements

Subject Item
dbr:Capital_expenditure
dbo:wikiPageWikiLink
dbr:Expenses_versus_capital_expenditures
Subject Item
dbr:Expenses_versus_Capital_Expenditures
dbo:wikiPageWikiLink
dbr:Expenses_versus_capital_expenditures
dbo:wikiPageRedirects
dbr:Expenses_versus_capital_expenditures
Subject Item
dbr:Expenses_versus_capital_expenditures
rdfs:label
Expenses versus capital expenditures
rdfs:comment
Under the U.S. tax code, businesses expenditures can be deducted from the total taxable income when filing income taxes if a taxpayer can show the funds were used for business-related activities, not personal or capital expenses (i.e., long-term, tangible assets, such as property). Capital expenditures either create cost basis or add to a preexisting cost basis and cannot be deducted in the year the taxpayer pays or incurs the expenditure.
dcterms:subject
dbc:United_States_Generally_Accepted_Accounting_Principles dbc:Expense
dbo:wikiPageID
13653210
dbo:wikiPageRevisionID
1003952509
dbo:wikiPageWikiLink
dbr:Cost_basis dbr:Capital_expenditure dbr:Treasury_regulations dbr:U.S._tax_code dbr:Mt._Morris_Drive-In_Theatre_Co._v._Commissioner dbr:Taxable_income dbr:Internal_Revenue_Code dbr:Capital_expense dbc:Expense dbc:United_States_Generally_Accepted_Accounting_Principles
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dbo:abstract
Under the U.S. tax code, businesses expenditures can be deducted from the total taxable income when filing income taxes if a taxpayer can show the funds were used for business-related activities, not personal or capital expenses (i.e., long-term, tangible assets, such as property). Capital expenditures either create cost basis or add to a preexisting cost basis and cannot be deducted in the year the taxpayer pays or incurs the expenditure. In terms of its accounting treatment, an expense is recorded immediately and impacts directly the income statement of the company, reducing its net profit. In contrast, a capital expenditure is capitalized, recorded as an asset and depreciated over time.
prov:wasDerivedFrom
wikipedia-en:Expenses_versus_capital_expenditures?oldid=1003952509&ns=0
dbo:wikiPageLength
6789
foaf:isPrimaryTopicOf
wikipedia-en:Expenses_versus_capital_expenditures
Subject Item
dbr:Capitalize_or_expense
dbo:wikiPageWikiLink
dbr:Expenses_versus_capital_expenditures
dbo:wikiPageRedirects
dbr:Expenses_versus_capital_expenditures
Subject Item
wikipedia-en:Expenses_versus_capital_expenditures
foaf:primaryTopic
dbr:Expenses_versus_capital_expenditures