Capital Expenditure is treated separately from our normal day to day I&E expenditure, also known as revenue expenditure or opex expenditure. Capital expenditure is spend on bigger items that are going to be used over a period of more than one year. This includes land, buildings, furniture, fittings, equipment, IT hardware and software.
Capital Expenditure Training v8.1 210616? [PDF 2,216KB]
Fixed Asset coding v6 [PDF 9KB]
If you have any queries about: Capital Expenditure Policy, Process or Procedures, please contact the Financial Management team.