Capital Expenditures

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PSU: The cost of the asset including the cost to put it in place. For example the price of a piece of equipment, plus the cost of any accessories, attachments, modifications, r auxiliary apparatus necessary to make the equipment usable.

Taimu: Capital expenditures means expenditures to acquire capital assets or expenditures to make additions, improvements, modifications, replacements, rearrangements, reinstallations, renovations, or alterations to capital assets that materially increase their value or useful life.