capital budget

Long-term spending plan

A capital budget is a plan for spending on long-term assets—buildings, equipment, infrastructure, or major improvements expected to provide value over many years.

Unlike operating budgets that cover day-to-day expenses, capital budgets address large, infrequent purchases: The city's capital budget includes funds for a new bridge.

Organizations use capital budgets to prioritize investments and manage debt.

Related

feasibility study · project funding · long-term investment · cost-benefit analysis · number crunching · bottom line · expense tracking · fixed assets · breaking ground · intangible assets · resource allocation · corporate governance · debt management · operational efficiency · risk assessment · contingency planning · chart · property valuation

Opposites
budget type by expenditure nature

capital budgetoperating budget

Allocated money for daily expenses

operational budget · operating expenses · OPEX

Family

capital, budget, capitals, capitalize, capitalized, capitalizing, capitalization, capitalism, capitalist

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