PET - Plain English Taxonomy

Attribute: PL04042
Concept:
Label: Capital Expenditure - Electronic and electrical machinery
Concept Guidance:
This is the value of capital expenditure on electronic and electrical machinery incurred during the relevant period other than computer hardware and communications equipment. 
Form-Specifc Guidance:
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.
Dimensions
This attribute does not have any dimensions.