PET - Plain English Taxonomy

Label:	Capital Expenditure New Buildings and Other Structures Actual Amount
TREF ID:	DE1896
Data Type:	xbrli:monetaryItemType
Period Type:	duration
Balance Type:	debit
Business Description & Guidance:	The amount of actual capital expenditure on new buildings and other structures.This includes industrial and commercial buildings, houses, flats, home units, water and sewerage installations, lifts, heating, ventilating and similar equipment forming an integral part of buildings and structures, land development and construction site development, roads, bridges, wharves, harbours, railway lines, pipelines, power and telephone lines. It also includes mine development (e.g. construction of shafts in underground mines, preparation of mining and quarrying sites for open cut extraction and other developmental operations primarily for commencing or extending production). It excludes purchases of land, previously occupied buildings and speculatively built projects intended for sale before occupation.

Usage

Form	Labels
ARF_332_0_D	Label: Guidance:	Capital Expenditure - Buildings and structures 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.
ARF_332_0_L	Label: Guidance:	Capital Expenditure - Buildings and structures 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.
RRF_332_0	Label: Guidance:	Capital Expenditure - Buildings and structures 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.