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Financial Terms | |
Expenditure |
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Definition of ExpenditureExpenditureA payment or the incurrence of a liability by an entity.
Related Terms:Aggregate Expenditure CurveAggregate demand for goods and services drawn as a function of the level of national income. Autonomous ExpenditureElements of spending that do not vary systematically with variables such as GDP that are explained by the theory. See also exogenous expenditure. Capital expendituresAmount used during a particular period to acquire or improve long-term assets such as capital expendituresRefers to investments by a business in long-term Capitalized Cost An expenditure or accrual that is reported as an asset to be amortized againstfuture-period revenue. Capitalized Expendituresexpenditures that are accounted for as assets to be amortized Exogenous ExpenditureSee autonomous expenditure. ![]() Planned capital expenditure programCapital expenditure program as outlined in the corporate financial plan. Replacement Capital ExpendituresCapital expenditures required to replace productive Actual costThe actual expenditure made to acquire an asset, which includes the supplierinvoiced Adjusted Cash Flow Provided by Continuing OperationsCash flow provided by operating Aggressive Capitalization PoliciesCapitalizing and reporting as assets significant portions of appropriationa budgeted maximum allowable expenditure Bill and Hold PracticesProducts that have been sold with an explicit agreement that delivery budgeted costa planned expenditure Capitalexpenditures Purchases of productive long-lived assets, in particular, items of property, ![]() Capital budgetA firm's set of planned capital expenditures. Capital BudgetingThe process of ranking and selecting investment alternatives and capitalization of costsWhen a cost is recorded originally as an increase CapitalizeTo report an expenditure or accrual as an asset as opposed to expensing it and CapitalizedRecorded in asset accounts and then depreciated or amortized, as is appropriate for expenditures Change in Accounting PrincipleA change from one generally accepted accounting principle to another generally accepted accounting principle—for example, a change from capitalizing expenditures Changes in Financial PositionSources of funds internally provided from operations that alter a company's cost control systema logical structure of formal and/or informal DeficitAn excess of liabilities over assets, of losses over profits, or of expenditure over income. Direct-Response AdvertisingAdvertising designed to elicit sales to customers who can be Endowment fundsInvestment funds established for the support of institutions such as colleges, private ExpensedCharged to an expense account, fully reducing reported profit of that year, as is appropriate for Extended Amortization PeriodsAmortizing capitalized expenditures over estimated useful lives that are unduly optimistic. Free cash flowsCash not required for operations or for reinvestment. Often defined as earnings before Full-Cost MethodA method of accounting for petroleum exploration and development expenditures investing activitiesOne of the three classes of cash flows reported in the Investment Spendingexpenditures on capital goods including new housing. Financial ''investments" and sales of existing assets are not included. out-of-pocket costa cost that is a current or near-current cash expenditure Policy Acquisition CostsCosts incurred by insurance companies in signing new policies, including expenditures on commissions and other selling expenses, promotion expenses, premium Prepaid expenseAn expenditure that is paid for in one accounting period, but which Speculative motiveA desire to hold cash for the purpose of being in a position to exploit any attractive Successful Efforts MethodA method of accounting for petroleum exploration and development Related to : financial, finance, business, accounting, payroll, inventory, investment, money, inventory control, stock trading, financial advisor, tax advisor, credit. |