This is the value of capital expenditure on plant and equipment other than;- road vehicles;- computer software and hardware;- electrical and electronic machinery; and - communications equipment. 

Capital expenditure is the sum of outlays for the purchase of fixed tangible and/or intangible assets by the business during the reference period. Capital work done by own employees should be included in the appropriate capital expenditure item(s), and also separately identified in the data item 'Of which Capitalised work done by own employees'.
Include:
- all costs capitalised in this business' books (including legal fees, real estate transfer costs and assets acquired under finance leases);
- progress payments made to contractors for capital work done by them; and
- major improvements, alterations and additions to fixed assets.
Exclude:
- progress payments for plant, machinery and equipment being produced on order;
- payments for repair and maintenance of fixed assets;
- payments of fixed assets on rental or acquired through an operating lease; and
- interest paid.