PET - Plain English Taxonomy

Label: Capital Expenditure Land Amount
TREF ID: DE338
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 land is limited to land and associated capitalised costs only (e.g. legal fees) and does not include capital expenditure on any other asset types. 

Usage
Form Labels
Label:
Guidance:
Capital Expenditure - Land
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.
Label:
Guidance:
Capital Expenditure - Land
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.
Label:
Land
Label:
Guidance:
Capital Expenditure - Land
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.