# Capital expenditure

> Capital expenditure — Cash spent acquiring or improving long-lived assets in the period — the investing outflow free cash flow subtracts.

Source: https://lopifi.com/glossary/capital-expenditure
Part of: Lopifi — US GAAP books on autopilot, reviewed by a CPA (https://lopifi.com)

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**What is capital expenditure?** In accounting, capital expenditure means cash spent acquiring or improving long-lived assets in the period — the investing outflow free cash flow subtracts.

## Also known as

- Capex

## Words this system refuses for it

- fixed asset

- **Category:** Fixed assets & leases
- **Specified in:** [Lexicon](https://lopifi.com/md/docs/domain/11-lexicon)
- **Related:** free-cash-flow, period