Capital expenditure

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A capital expenditure is the purchase of an item that’s considered a long-term investment, such as computer systems and equipment. Most companies follow the rule that any purchase over certain dollar amount counts as a capital expenditure, while anything less is an operating expense. Operating expenses show up on the income statement and thus reduce profit. Capital expenditures show up on the balance sheet; only the depreciation of a piece of capital equipment appears on the income statement. —p28, Financial intelligence for entrepreneurs