November 2008
Beginner
448 pages
11h 33m
English
Content preview from Budgeting Basics and Beyond
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13.10. Conclusion
The capital expenditure budget lists capital assets to be purchased, sold, or discarded. Capital expenditures may be made to replace obsolete machinery or to expand and improve operations, such as expenditures for new product lines. The manager should evaluate alternative capital proposals carefully. Further, retirement of capital assets without adequate replacement may have negative long-term effects.
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