Kapitaaluitgaven

Capital expenditure refers to the money a business spends on acquiring, upgrading, or maintaining long-term assets such as buildings, machinery, or technology. 
These assets help businesses generate revenue over multiple years. 
Capital expenditure differs from operating expenses, which cover daily business costs like salaries or rent.
For example, if a coffee shop owner purchases an espresso machine for twenty thousand dollars, this would be considered capital expenditure. The machine will be used for several years to make coffee and generate revenue.
Similarly, if a company constructs a new office building for one hundred million dollars, this investment is also classified as capital expenditure, as the building will serve the business for decades.
At the time of purchase, a company does not fully record capital expenditures as expenses. 
Instead, they are recorded as assets on the balance sheet, and each year, a portion of the asset’s cost is recognized as depreciation in the income statement.
This accounting method spreads the cost of the asset over its useful life, ensuring that financial statements reflect its long-term value to the business.