PET - Plain English Taxonomy

Label:	Capital Expenditure Computer Software Amount
TREF ID:	DE331
Data Type:	xbrli:monetaryItemType
Period Type:	duration
Balance Type:	debit
Business Description & Guidance:	Capital expenditure is the expenditure by an entity of a significant amount for the purchase or improvement of a fixed asset; the amount expended would warrant the item being depreciated over an estimated useful life of a reasonably extended period. Capital expenditure is not charged against the profits of the entity when it takes place, but is regarded as an investment to be capitalised in the balance sheet as a fixed asset and subsequently charged against profits by depreciating the asset over its estimated useful life.Capital expenditure for computer software is limited to computer software and associated capitalised costs only (e.g. legal fees) and does not include capital expenditure on any other asset types.

Usage

Form	Labels
ARF_332_0_D	Label: Guidance:	Capital Expenditure - Computer software capitalised If software and hardware costs cannot be separated, include total in 'Computers and computer peripherals capitalised'. Include: - capitalised computer software license fees; - installation costs; - purchase or development of large databases; and - computer software developed in-house. Exclude: - computer software expensed (include in 'Computer software expensed'); and - software maintenance (include in 'Repairs and maintenance').
ARF_332_0_L	Label: Guidance:	Capital Expenditure - Computer software capitalised If software and hardware costs cannot be separated, include total in 'Computers and computer peripherals capitalised'. Include: - capitalised computer software license fees; - installation costs; - purchase or development of large databases; and - computer software developed in-house. Exclude: - computer software expensed (include in 'Computer software expensed'); and - software maintenance (include in 'Repairs and maintenance').
RRF_332_0	Label: Guidance:	Capital Expenditure - Computer software capitalised If software and hardware costs cannot be separated, include total in 'Computers and computer peripherals capitalised'. Include: - capitalised computer software license fees; - installation costs; - purchase or development of large databases; and - computer software developed in-house. Exclude: - computer software expensed (include in 'Computer software expensed'); and - software maintenance (include in 'Repairs and maintenance').