{"id":106,"date":"2015-06-25T22:07:13","date_gmt":"2015-06-25T22:07:13","guid":{"rendered":"https:\/\/courses.candelalearning.com\/managacct2x10xmaster\/?post_type=chapter&#038;p=106"},"modified":"2016-01-01T14:30:18","modified_gmt":"2016-01-01T14:30:18","slug":"controlling-capital-investment-expenditures","status":"publish","type":"chapter","link":"https:\/\/courses.lumenlearning.com\/suny-managacct\/chapter\/controlling-capital-investment-expenditures\/","title":{"raw":"11.5 Controlling Capital Investment Expenditures","rendered":"11.5 Controlling Capital Investment Expenditures"},"content":{"raw":"During the budget process, a company should prepare a capital expenditures budget.\u00a0 This budget may affect the cash budget, the budgeted income statement and the budgeted balance sheet so it should be prepared before these final budgets are prepared.\r\n\r\nhttps:\/\/youtu.be\/0wWEJ-x-R2g\r\n\r\nThe capital expenditure budget should not if the capital projects will be paid with cash or with a liability.\u00a0 We will need this information to budget for depreciation on the capital projects as well as the cash payments in the cash budget.\r\n\r\n&nbsp;","rendered":"<p>During the budget process, a company should prepare a capital expenditures budget.\u00a0 This budget may affect the cash budget, the budgeted income statement and the budgeted balance sheet so it should be prepared before these final budgets are prepared.<\/p>\n<p><iframe loading=\"lazy\" id=\"oembed-1\" title=\"Master Budget: Capital Expenditure Budget\" width=\"500\" height=\"281\" src=\"https:\/\/www.youtube.com\/embed\/0wWEJ-x-R2g?feature=oembed&#38;rel=0\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p>The capital expenditure budget should not if the capital projects will be paid with cash or with a liability.\u00a0 We will need this information to budget for depreciation on the capital projects as well as the cash payments in the cash budget.<\/p>\n<p>&nbsp;<\/p>\n\n\t\t\t <section class=\"citations-section\" role=\"contentinfo\">\n\t\t\t <h3>Candela Citations<\/h3>\n\t\t\t\t\t <div>\n\t\t\t\t\t\t <div id=\"citation-list-106\">\n\t\t\t\t\t\t\t <div class=\"licensing\"><div class=\"license-attribution-dropdown-subheading\">CC licensed content, Shared previously<\/div><ul class=\"citation-list\"><li>Accounting Principles: A Business Perspective.. <strong>Authored by<\/strong>: James Don Edwards, University of Georgia &amp; Roger H. Hermanson, Georgia State University.. <strong>Provided by<\/strong>: Endeavour International Corporation. <strong>Project<\/strong>: The Global Text Project.. <strong>License<\/strong>: <em><a target=\"_blank\" rel=\"license\" href=\"https:\/\/creativecommons.org\/licenses\/by\/4.0\/\">CC BY: Attribution<\/a><\/em><\/li><\/ul><div class=\"license-attribution-dropdown-subheading\">All rights reserved content<\/div><ul class=\"citation-list\"><li>Managerial Accounting: Capital Expenditure Budget. <strong>Authored by<\/strong>: Prof Alldredge. <strong>Located at<\/strong>: <a target=\"_blank\" href=\"https:\/\/youtu.be\/0wWEJ-x-R2g\">https:\/\/youtu.be\/0wWEJ-x-R2g<\/a>. <strong>License<\/strong>: <em>All Rights Reserved<\/em>. <strong>License Terms<\/strong>: Standard YouTube License<\/li><\/ul><\/div>\n\t\t\t\t\t\t <\/div>\n\t\t\t\t\t <\/div>\n\t\t\t <\/section>","protected":false},"author":1195,"menu_order":6,"template":"","meta":{"_candela_citation":"[{\"type\":\"copyrighted_video\",\"description\":\"Managerial Accounting: Capital Expenditure Budget\",\"author\":\"Prof Alldredge\",\"organization\":\"\",\"url\":\"https:\/\/youtu.be\/0wWEJ-x-R2g\",\"project\":\"\",\"license\":\"arr\",\"license_terms\":\"Standard YouTube License\"},{\"type\":\"cc\",\"description\":\"Accounting Principles: A Business Perspective.\",\"author\":\"James Don Edwards, University of Georgia & Roger H. Hermanson, Georgia State University.\",\"organization\":\"Endeavour International Corporation\",\"url\":\"\",\"project\":\"The Global Text Project.\",\"license\":\"cc-by\",\"license_terms\":\"\"}]","CANDELA_OUTCOMES_GUID":"","pb_show_title":"on","pb_short_title":"","pb_subtitle":"","pb_authors":[],"pb_section_license":""},"chapter-type":[],"contributor":[],"license":[],"class_list":["post-106","chapter","type-chapter","status-publish","hentry"],"part":24,"_links":{"self":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/chapters\/106","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/chapters"}],"about":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/types\/chapter"}],"author":[{"embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/users\/1195"}],"version-history":[{"count":6,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/chapters\/106\/revisions"}],"predecessor-version":[{"id":960,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/chapters\/106\/revisions\/960"}],"part":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/parts\/24"}],"metadata":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/chapters\/106\/metadata\/"}],"wp:attachment":[{"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/media?parent=106"}],"wp:term":[{"taxonomy":"chapter-type","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/pressbooks\/v2\/chapter-type?post=106"},{"taxonomy":"contributor","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/contributor?post=106"},{"taxonomy":"license","embeddable":true,"href":"https:\/\/courses.lumenlearning.com\/suny-managacct\/wp-json\/wp\/v2\/license?post=106"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}