PET - Plain English Taxonomy

Label:	Capital Expenditure Total Amount
TREF ID:	DE7575
Data Type:	xbrli:monetaryItemType
Period Type:	duration
Balance Type:	debit
Business Description & Guidance:	This is the total value of capital expenditure during the relevant period. 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.

Usage

Form	Labels
ARF_332_0_D	Label: Guidance:	Total capital expenditure 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:	Total capital expenditure 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_730_0	Label: Guidance:	Total capital expenditure It includes: 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 property, plant and equipment. It excludes: progress payments for plant and equipment being produced on order; payments for repair and maintenance of property, plant and equipment; payments of property, plant and equipment on rental or acquired through an operating lease; and interest expense incurred.
RRF_332_0	Label: Guidance:	Total capital expenditure 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.