Definition of Capital Expenditures Capital expenditures are the amounts spent for tangible assets that will be used for more than one year in the operations of a business. Capital expenditures, which are sometimes referred to as capex, can be thought of as the amounts spent to acquire or improve a company's fixed assets.

Examples of Capital Expenditures Capital expenditures include the amounts spent to acquire or make significant improvements to land, buildings, machinery, equipment, furniture, fixtures, vehicles, computer information systems, leas

ovements, etc.