13.4. Capital Budget
The capital asset budget includes beginning balance, additions, deletions, depreciation, construction in progress, and ending balance. The budget format should include category, class, project title, project number, project life, capital costs, and return on investment. The budget should contain a provision for explanatory comments.
Extraordinary repairs are usually included in the capital expenditure budget but ordinary repairs are included in the expense budget.
The production budget may require capital additions.
Exhibits 13.10 to 13.16 present illustrative capital budgets.
Get Budgeting Basics and Beyond now with the O’Reilly learning platform.
O’Reilly members experience books, live events, courses curated by job role, and more from O’Reilly and nearly 200 top publishers.
