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id="toc-Voci_correlate" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Voci_correlate"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Voci correlate</span> </div> </a> <ul id="toc-Voci_correlate-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Indice" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" > <input type="checkbox" id="vector-page-titlebar-toc-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-titlebar-toc" class="vector-dropdown-checkbox " aria-label="Mostra/Nascondi l'indice" > <label id="vector-page-titlebar-toc-label" for="vector-page-titlebar-toc-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--icon-only " aria-hidden="true" ><span class="vector-icon mw-ui-icon-listBullet mw-ui-icon-wikimedia-listBullet"></span> <span class="vector-dropdown-label-text">Mostra/Nascondi l'indice</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-titlebar-toc-unpinned-container" class="vector-unpinned-container"> </div> </div> </div> </nav> <h1 id="firstHeading" class="firstHeading mw-first-heading"><span class="mw-page-title-main">Capex</span></h1> <div id="p-lang-btn" class="vector-dropdown mw-portlet mw-portlet-lang" > <input type="checkbox" id="p-lang-btn-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-p-lang-btn" class="vector-dropdown-checkbox mw-interlanguage-selector" aria-label="Vai a una voce in un'altra lingua. Disponibile in 27 lingue" > <label id="p-lang-btn-label" for="p-lang-btn-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet cdx-button--action-progressive mw-portlet-lang-heading-27" aria-hidden="true" ><span class="vector-icon mw-ui-icon-language-progressive mw-ui-icon-wikimedia-language-progressive"></span> <span class="vector-dropdown-label-text">27 lingue</span> </label> <div class="vector-dropdown-content"> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li class="interlanguage-link interwiki-ar mw-list-item"><a href="https://ar.wikipedia.org/wiki/%D9%86%D9%81%D9%82%D8%A7%D8%AA_%D8%B1%D8%A3%D8%B3%D9%85%D8%A7%D9%84%D9%8A%D8%A9" title="نفقات رأسمالية - arabo" lang="ar" hreflang="ar" data-title="نفقات رأسمالية" data-language-autonym="العربية" data-language-local-name="arabo" class="interlanguage-link-target"><span>العربية</span></a></li><li class="interlanguage-link interwiki-bg mw-list-item"><a href="https://bg.wikipedia.org/wiki/%D0%9A%D0%B0%D0%BF%D0%B8%D1%82%D0%B0%D0%BB%D0%BE%D0%B2%D0%B8_%D1%80%D0%B0%D0%B7%D1%85%D0%BE%D0%B4%D0%B8" title="Капиталови разходи - bulgaro" lang="bg" hreflang="bg" data-title="Капиталови разходи" data-language-autonym="Български" data-language-local-name="bulgaro" class="interlanguage-link-target"><span>Български</span></a></li><li class="interlanguage-link interwiki-ca mw-list-item"><a href="https://ca.wikipedia.org/wiki/CAPEX" title="CAPEX - catalano" lang="ca" hreflang="ca" data-title="CAPEX" data-language-autonym="Català" data-language-local-name="catalano" class="interlanguage-link-target"><span>Català</span></a></li><li class="interlanguage-link interwiki-cs mw-list-item"><a href="https://cs.wikipedia.org/wiki/Kapit%C3%A1lov%C3%A9_n%C3%A1klady" title="Kapitálové náklady - ceco" lang="cs" hreflang="cs" data-title="Kapitálové náklady" data-language-autonym="Čeština" data-language-local-name="ceco" class="interlanguage-link-target"><span>Čeština</span></a></li><li class="interlanguage-link interwiki-de mw-list-item"><a href="https://de.wikipedia.org/wiki/Investitionsausgaben" title="Investitionsausgaben - tedesco" lang="de" hreflang="de" data-title="Investitionsausgaben" data-language-autonym="Deutsch" data-language-local-name="tedesco" class="interlanguage-link-target"><span>Deutsch</span></a></li><li class="interlanguage-link interwiki-en mw-list-item"><a href="https://en.wikipedia.org/wiki/Capital_expenditure" title="Capital expenditure - inglese" lang="en" hreflang="en" data-title="Capital expenditure" data-language-autonym="English" data-language-local-name="inglese" class="interlanguage-link-target"><span>English</span></a></li><li class="interlanguage-link interwiki-es mw-list-item"><a href="https://es.wikipedia.org/wiki/Capex" title="Capex - spagnolo" lang="es" hreflang="es" data-title="Capex" data-language-autonym="Español" data-language-local-name="spagnolo" class="interlanguage-link-target"><span>Español</span></a></li><li class="interlanguage-link interwiki-fa mw-list-item"><a href="https://fa.wikipedia.org/wiki/%D9%87%D8%B2%DB%8C%D9%86%D9%87_%D8%B3%D8%B1%D9%85%D8%A7%DB%8C%D9%87%E2%80%8C%D8%A7%DB%8C" title="هزینه سرمایه‌ای - persiano" lang="fa" hreflang="fa" data-title="هزینه سرمایه‌ای" data-language-autonym="فارسی" data-language-local-name="persiano" class="interlanguage-link-target"><span>فارسی</span></a></li><li class="interlanguage-link interwiki-fr mw-list-item"><a href="https://fr.wikipedia.org/wiki/CAPEX_-_OPEX" title="CAPEX - OPEX - francese" lang="fr" hreflang="fr" data-title="CAPEX - OPEX" data-language-autonym="Français" data-language-local-name="francese" class="interlanguage-link-target"><span>Français</span></a></li><li class="interlanguage-link interwiki-he mw-list-item"><a href="https://he.wikipedia.org/wiki/%D7%94%D7%95%D7%A6%D7%90%D7%95%D7%AA_%D7%94%D7%95%D7%9F" title="הוצאות הון - ebraico" lang="he" hreflang="he" data-title="הוצאות הון" data-language-autonym="עברית" data-language-local-name="ebraico" class="interlanguage-link-target"><span>עברית</span></a></li><li class="interlanguage-link interwiki-hi mw-list-item"><a href="https://hi.wikipedia.org/wiki/%E0%A4%AA%E0%A5%82%E0%A4%82%E0%A4%9C%E0%A5%80%E0%A4%97%E0%A4%A4_%E0%A4%B5%E0%A5%8D%E0%A4%AF%E0%A4%AF" title="पूंजीगत व्यय - hindi" lang="hi" hreflang="hi" data-title="पूंजीगत व्यय" data-language-autonym="हिन्दी" data-language-local-name="hindi" class="interlanguage-link-target"><span>हिन्दी</span></a></li><li class="interlanguage-link interwiki-hu mw-list-item"><a href="https://hu.wikipedia.org/wiki/T%C5%91kebefektet%C3%A9s" title="Tőkebefektetés - ungherese" lang="hu" hreflang="hu" data-title="Tőkebefektetés" data-language-autonym="Magyar" data-language-local-name="ungherese" class="interlanguage-link-target"><span>Magyar</span></a></li><li class="interlanguage-link interwiki-hy mw-list-item"><a href="https://hy.wikipedia.org/wiki/%D4%BF%D5%A1%D5%BA%D5%AB%D5%BF%D5%A1%D5%AC_%D5%B6%D5%A5%D6%80%D5%A4%D6%80%D5%B8%D6%82%D5%B4%D5%B6%D5%A5%D6%80" title="Կապիտալ ներդրումներ - armeno" lang="hy" hreflang="hy" data-title="Կապիտալ ներդրումներ" data-language-autonym="Հայերեն" data-language-local-name="armeno" class="interlanguage-link-target"><span>Հայերեն</span></a></li><li class="interlanguage-link interwiki-id mw-list-item"><a href="https://id.wikipedia.org/wiki/Pengeluaran_modal" title="Pengeluaran modal - indonesiano" lang="id" hreflang="id" data-title="Pengeluaran modal" data-language-autonym="Bahasa Indonesia" data-language-local-name="indonesiano" class="interlanguage-link-target"><span>Bahasa Indonesia</span></a></li><li class="interlanguage-link interwiki-ja mw-list-item"><a href="https://ja.wikipedia.org/wiki/%E8%B3%87%E6%9C%AC%E7%9A%84%E6%94%AF%E5%87%BA" title="資本的支出 - giapponese" lang="ja" hreflang="ja" data-title="資本的支出" data-language-autonym="日本語" data-language-local-name="giapponese" class="interlanguage-link-target"><span>日本語</span></a></li><li class="interlanguage-link interwiki-ko mw-list-item"><a href="https://ko.wikipedia.org/wiki/CAPEX" title="CAPEX - coreano" lang="ko" hreflang="ko" data-title="CAPEX" data-language-autonym="한국어" data-language-local-name="coreano" class="interlanguage-link-target"><span>한국어</span></a></li><li class="interlanguage-link interwiki-mr mw-list-item"><a href="https://mr.wikipedia.org/wiki/%E0%A4%AD%E0%A4%BE%E0%A4%82%E0%A4%A1%E0%A4%B5%E0%A4%B2%E0%A5%80_%E0%A4%96%E0%A4%B0%E0%A5%8D%E0%A4%9A" title="भांडवली खर्च - marathi" lang="mr" hreflang="mr" data-title="भांडवली खर्च" data-language-autonym="मराठी" data-language-local-name="marathi" class="interlanguage-link-target"><span>मराठी</span></a></li><li class="interlanguage-link interwiki-nl mw-list-item"><a href="https://nl.wikipedia.org/wiki/CAPEX" title="CAPEX - olandese" lang="nl" hreflang="nl" data-title="CAPEX" data-language-autonym="Nederlands" data-language-local-name="olandese" class="interlanguage-link-target"><span>Nederlands</span></a></li><li class="interlanguage-link interwiki-pl mw-list-item"><a href="https://pl.wikipedia.org/wiki/Nak%C5%82ad_inwestycyjny" title="Nakład inwestycyjny - polacco" lang="pl" hreflang="pl" data-title="Nakład inwestycyjny" data-language-autonym="Polski" data-language-local-name="polacco" class="interlanguage-link-target"><span>Polski</span></a></li><li class="interlanguage-link interwiki-pt mw-list-item"><a href="https://pt.wikipedia.org/wiki/Despesa_de_capital" title="Despesa de capital - portoghese" lang="pt" hreflang="pt" data-title="Despesa de capital" data-language-autonym="Português" data-language-local-name="portoghese" class="interlanguage-link-target"><span>Português</span></a></li><li class="interlanguage-link interwiki-ru mw-list-item"><a href="https://ru.wikipedia.org/wiki/%D0%9A%D0%B0%D0%BF%D0%B8%D1%82%D0%B0%D0%BB%D1%8C%D0%BD%D1%8B%D0%B5_%D1%80%D0%B0%D1%81%D1%85%D0%BE%D0%B4%D1%8B" title="Капитальные расходы - russo" lang="ru" hreflang="ru" data-title="Капитальные расходы" data-language-autonym="Русский" data-language-local-name="russo" class="interlanguage-link-target"><span>Русский</span></a></li><li class="interlanguage-link interwiki-simple mw-list-item"><a href="https://simple.wikipedia.org/wiki/Expenditure" title="Expenditure - Simple English" lang="en-simple" hreflang="en-simple" data-title="Expenditure" data-language-autonym="Simple English" data-language-local-name="Simple English" class="interlanguage-link-target"><span>Simple English</span></a></li><li class="interlanguage-link interwiki-sv mw-list-item"><a href="https://sv.wikipedia.org/wiki/Capex" title="Capex - svedese" lang="sv" hreflang="sv" data-title="Capex" data-language-autonym="Svenska" data-language-local-name="svedese" class="interlanguage-link-target"><span>Svenska</span></a></li><li class="interlanguage-link interwiki-uk mw-list-item"><a href="https://uk.wikipedia.org/wiki/%D0%9A%D0%B0%D0%BF%D1%96%D1%82%D0%B0%D0%BB%D1%8C%D0%BD%D1%96_%D0%B2%D0%BA%D0%BB%D0%B0%D0%B4%D0%B5%D0%BD%D0%BD%D1%8F" title="Капітальні вкладення - ucraino" lang="uk" hreflang="uk" data-title="Капітальні вкладення" data-language-autonym="Українська" data-language-local-name="ucraino" class="interlanguage-link-target"><span>Українська</span></a></li><li class="interlanguage-link interwiki-uz mw-list-item"><a href="https://uz.wikipedia.org/wiki/Kapital_qo%CA%BByilmalar" title="Kapital qoʻyilmalar - uzbeco" lang="uz" hreflang="uz" data-title="Kapital qoʻyilmalar" data-language-autonym="Oʻzbekcha / ўзбекча" data-language-local-name="uzbeco" class="interlanguage-link-target"><span>Oʻzbekcha / ўзбекча</span></a></li><li class="interlanguage-link interwiki-vi mw-list-item"><a href="https://vi.wikipedia.org/wiki/Chi_ph%C3%AD_t%C3%A0i_s%E1%BA%A3n_c%E1%BB%91_%C4%91%E1%BB%8Bnh" title="Chi phí tài sản cố định - vietnamita" lang="vi" hreflang="vi" data-title="Chi phí tài sản cố định" data-language-autonym="Tiếng Việt" data-language-local-name="vietnamita" class="interlanguage-link-target"><span>Tiếng Việt</span></a></li><li class="interlanguage-link interwiki-zh mw-list-item"><a href="https://zh.wikipedia.org/wiki/%E8%B3%87%E6%9C%AC%E6%94%AF%E5%87%BA" title="資本支出 - cinese" lang="zh" hreflang="zh" data-title="資本支出" data-language-autonym="中文" data-language-local-name="cinese" class="interlanguage-link-target"><span>中文</span></a></li> </ul> <div class="after-portlet after-portlet-lang"><span class="wb-langlinks-edit wb-langlinks-link"><a href="https://www.wikidata.org/wiki/Special:EntityPage/Q302208#sitelinks-wikipedia" title="Modifica collegamenti interlinguistici" class="wbc-editpage">Modifica collegamenti</a></span></div> </div> </div> </div> </header> <div class="vector-page-toolbar"> <div class="vector-page-toolbar-container"> <div id="left-navigation"> <nav aria-label="Namespace"> <div id="p-associated-pages" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-associated-pages" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-nstab-main" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Capex" title="Vedi la voce [c]" accesskey="c"><span>Voce</span></a></li><li id="ca-talk" class="vector-tab-noicon mw-list-item"><a href="/wiki/Discussione:Capex" rel="discussion" title="Vedi le discussioni relative a questa pagina [t]" accesskey="t"><span>Discussione</span></a></li> </ul> </div> </div> <div id="vector-variants-dropdown" class="vector-dropdown emptyPortlet" > <input type="checkbox" id="vector-variants-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-variants-dropdown" class="vector-dropdown-checkbox " aria-label="Cambia versione linguistica" > <label id="vector-variants-dropdown-label" for="vector-variants-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">italiano</span> </label> <div class="vector-dropdown-content"> <div id="p-variants" class="vector-menu mw-portlet mw-portlet-variants emptyPortlet" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> </ul> </div> </div> </div> </div> </nav> </div> <div id="right-navigation" class="vector-collapsible"> <nav aria-label="Visite"> <div id="p-views" class="vector-menu vector-menu-tabs mw-portlet mw-portlet-views" > <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-view" class="selected vector-tab-noicon mw-list-item"><a href="/wiki/Capex"><span>Leggi</span></a></li><li id="ca-ve-edit" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Capex&veaction=edit" title="Modifica questa pagina [v]" accesskey="v"><span>Modifica</span></a></li><li id="ca-edit" class="collapsible vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Capex&action=edit" title="Modifica il wikitesto di questa pagina [e]" accesskey="e"><span>Modifica wikitesto</span></a></li><li id="ca-history" class="vector-tab-noicon mw-list-item"><a href="/w/index.php?title=Capex&action=history" title="Versioni precedenti di questa pagina [h]" accesskey="h"><span>Cronologia</span></a></li> </ul> </div> </div> </nav> <nav class="vector-page-tools-landmark" aria-label="Strumenti pagine"> <div id="vector-page-tools-dropdown" class="vector-dropdown vector-page-tools-dropdown" > <input type="checkbox" id="vector-page-tools-dropdown-checkbox" role="button" aria-haspopup="true" data-event-name="ui.dropdown-vector-page-tools-dropdown" class="vector-dropdown-checkbox " aria-label="Strumenti" > <label id="vector-page-tools-dropdown-label" for="vector-page-tools-dropdown-checkbox" class="vector-dropdown-label cdx-button cdx-button--fake-button cdx-button--fake-button--enabled cdx-button--weight-quiet" aria-hidden="true" ><span class="vector-dropdown-label-text">Strumenti</span> </label> <div class="vector-dropdown-content"> <div id="vector-page-tools-unpinned-container" class="vector-unpinned-container"> <div id="vector-page-tools" class="vector-page-tools vector-pinnable-element"> <div class="vector-pinnable-header vector-page-tools-pinnable-header vector-pinnable-header-unpinned" data-feature-name="page-tools-pinned" data-pinnable-element-id="vector-page-tools" data-pinned-container-id="vector-page-tools-pinned-container" data-unpinned-container-id="vector-page-tools-unpinned-container" > <div class="vector-pinnable-header-label">Strumenti</div> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-pin-button" data-event-name="pinnable-header.vector-page-tools.pin">sposta nella barra laterale</button> <button class="vector-pinnable-header-toggle-button vector-pinnable-header-unpin-button" data-event-name="pinnable-header.vector-page-tools.unpin">nascondi</button> </div> <div id="p-cactions" class="vector-menu mw-portlet mw-portlet-cactions emptyPortlet vector-has-collapsible-items" title="Altre opzioni" > <div class="vector-menu-heading"> Azioni </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="ca-more-view" class="selected vector-more-collapsible-item mw-list-item"><a href="/wiki/Capex"><span>Leggi</span></a></li><li id="ca-more-ve-edit" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Capex&veaction=edit" title="Modifica questa pagina [v]" accesskey="v"><span>Modifica</span></a></li><li id="ca-more-edit" class="collapsible vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Capex&action=edit" title="Modifica il wikitesto di questa pagina [e]" accesskey="e"><span>Modifica wikitesto</span></a></li><li id="ca-more-history" class="vector-more-collapsible-item mw-list-item"><a href="/w/index.php?title=Capex&action=history"><span>Cronologia</span></a></li> </ul> </div> </div> <div id="p-tb" class="vector-menu mw-portlet mw-portlet-tb" > <div class="vector-menu-heading"> Generale </div> <div class="vector-menu-content"> <ul class="vector-menu-content-list"> <li id="t-whatlinkshere" class="mw-list-item"><a href="/wiki/Speciale:PuntanoQui/Capex" title="Elenco di tutte le pagine che sono collegate a questa [j]" accesskey="j"><span>Puntano qui</span></a></li><li id="t-recentchangeslinked" class="mw-list-item"><a href="/wiki/Speciale:ModificheCorrelate/Capex" rel="nofollow" title="Elenco delle ultime modifiche alle pagine collegate a questa [k]" accesskey="k"><span>Modifiche correlate</span></a></li><li id="t-specialpages" class="mw-list-item"><a href="/wiki/Speciale:PagineSpeciali" title="Elenco di tutte le pagine speciali [q]" accesskey="q"><span>Pagine speciali</span></a></li><li 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class="mw-content-ltr mw-parser-output" lang="it" dir="ltr"><style data-mw-deduplicate="TemplateStyles:r133964453">.mw-parser-output .avviso .mbox-text-div>div,.mw-parser-output .avviso .mbox-text-full-div>div{font-size:90%}.mw-parser-output .avviso .mbox-image{flex-basis:52px;flex-grow:0;flex-shrink:0}.mw-parser-output .avviso .mbox-text-full-div .hide-when-compact{display:block}</style><div style="" class="ambox metadata noprint plainlinks avviso avviso-generico"> <div class="avviso-immagine mbox-image noprint"><span typeof="mw:File"><a href="/wiki/File:Puzzle_stub.svg" class="mw-file-description" title="Abbozzo"><img alt="Abbozzo" src="//upload.wikimedia.org/wikipedia/commons/thumb/0/0e/Puzzle_stub.svg/45px-Puzzle_stub.svg.png" decoding="async" width="45" height="45" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/0/0e/Puzzle_stub.svg/68px-Puzzle_stub.svg.png 1.5x, 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aziendale">economia aziendale</a> l'ammontare di <a href="/wiki/Flusso_di_cassa" title="Flusso di cassa">flusso di cassa</a> che un'<a href="/wiki/Impresa" title="Impresa">impresa</a> impiega per acquistare, mantenere o sviluppare le proprie <a href="/wiki/Immobilizzazione" title="Immobilizzazione">immobilizzazioni</a> operative, come edifici, terreni, impianti o attrezzature.<sup id="cite_ref-1" class="reference"><a href="#cite_note-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p><p>La sua controparte, la spesa operativa o <a href="/wiki/Opex" title="Opex">Opex</a>, rappresenta invece i flussi di cassa che un’impresa affronta per la gestione quotidiana come, ad esempio, la manutenzione ordinaria, gli affitti, la manodopera o le spese pubblicitarie. </p><p>Mentre i costi sostenuti per provvedere alle spese <a href="/wiki/Opex" title="Opex">Opex</a> sono interamente dedotti nel periodo in cui sono stati sostenuti, le spese Capex sono ammortizzate nel tempo, il che significa che il costo è ripartito in diversi periodi finanziari. </p> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="Descrizione">Descrizione</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Capex&veaction=edit&section=1" title="Modifica la sezione Descrizione" class="mw-editsection-visualeditor"><span>modifica</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Capex&action=edit&section=1" title="Edit section's source code: Descrizione"><span>modifica wikitesto</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>In generale si può parlare di spese in conto capitale quando il bene è stato appena acquistato oppure quando il flusso di cassa è stato impiegato al fine di estendere la vita utile di un <a href="/wiki/Bene_(economia)" title="Bene (economia)">bene</a> esistente.<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> Per esempio, l'acquisto di una <a href="/wiki/Fotocopiatrice" title="Fotocopiatrice">fotocopiatrice</a> è da considerarsi Capex, mentre il costo annuale per <a href="/wiki/Carta" title="Carta">carta</a>, <a href="/wiki/Toner" title="Toner">toner</a>, alimentazione e <a href="/wiki/Manutenzione" title="Manutenzione">manutenzione</a> rappresenta l'Opex. Per sistemi più estesi come quelli di business, l'Opex può anche includere il costo della manodopera e quelli dei siti, come l'affitto ed i relativi servizi.<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Regole_contabili">Regole contabili</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Capex&veaction=edit&section=2" title="Modifica la sezione Regole contabili" class="mw-editsection-visualeditor"><span>modifica</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Capex&action=edit&section=2" title="Edit section's source code: Regole contabili"><span>modifica wikitesto</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Ai fini fiscali, il Capex è un costo che non può essere dedotto nell'anno in cui è pagato o sostenuto e deve essere capitalizzato. La regola generale è che se la vita utile della proprietà acquisita è maggiore dell'anno imponibile, il costo deve essere capitalizzato. I costi legati alle spese in conto capitale sono quindi <a href="/wiki/Ammortamento" title="Ammortamento">ammortizzati</a> o <a href="/wiki/Svalutazione" title="Svalutazione">svalutati</a> nel corso della vita del bene in questione. </p><p>Le spese in conto capitale comprendono gli importi spesi per: </p> <ol><li>acquisire immobilizzazioni (in alcuni casi immateriali)</li> <li>riparare un bene esistente al fine di estenderne la vita utile</li> <li>implementare un bene esistente</li> <li>preparare un bene all'utilizzo nell'attività d'impresa</li> <li>ripristinare la proprietà di un bene o adattarlo ad un uso nuovo o differente</li> <li>avviare o acquisire un nuovo <a href="/wiki/Business" class="mw-redirect" title="Business">business</a></li></ol> <p>Una domanda ricorrente per la contabilità di una qualsiasi <a href="/wiki/Azienda" title="Azienda">azienda</a><sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> è se determinati costi debbano essere capitalizzati o spesati in economico. I costi spesati in conto economico appaiono in bilancio semplicemente come costi relativi al periodo in cui sono stati sostenuti. I costi capitalizzati, invece, sono ammortizzati o svalutati nel corso di più esercizi. La maggior parte dei normali costi aziendali possono essere sia spesati in conto economico che capitalizzati, ma alcuni costi potrebbero essere contabilizzati in entrambi i modi, in base alle preferenze dell'azienda. Anche gli interessi capitalizzati, se applicabili, sono distribuiti durante la vita utile del bene. La contropartita delle spese in conto capitale è la spesa operativa o costo operativo (<a href="/wiki/Opex" title="Opex">Opex</a>). </p> <div class="mw-heading mw-heading2"><h2 id="Note">Note</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Capex&veaction=edit&section=3" title="Modifica la sezione Note" class="mw-editsection-visualeditor"><span>modifica</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Capex&action=edit&section=3" title="Edit section's source code: Note"><span>modifica wikitesto</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-references-wrap"><ol class="references"> <li id="cite_note-1"><a href="#cite_ref-1"><b>^</b></a> <span class="reference-text"><cite class="citation web" style="font-style:normal">(<span style="font-weight:bolder; font-size:80%"><abbr title="inglese">EN</abbr></span>) <a rel="nofollow" class="external text" href="https://web.archive.org/web/20180411184811/http://www.businessdictionary.com/definition/capital-expenditure-CAPEX.html"><span style="font-style:italic;">What is a capital expenditure (CAPEX)? definition and meaning</span></a>, su <span style="font-style:italic;">BusinessDictionary.com</span>. <small>URL consultato il 7 febbraio 2018</small> <small>(archiviato dall'<abbr title="http://www.businessdictionary.com/definition/capital-expenditure-CAPEX.html">url originale</abbr> l'11 aprile 2018)</small>.</cite></span> </li> <li id="cite_note-2"><a href="#cite_ref-2"><b>^</b></a> <span class="reference-text"><cite class="citation news" style="font-style:normal">(<span style="font-weight:bolder; font-size:80%"><abbr title="inglese">EN</abbr></span>) <a rel="nofollow" class="external text" href="https://www.myaccountingcourse.com/accounting-dictionary/capital-expenditure"><span style="font-style:italic;">What is a Capital Expenditure (CAPEX)? - Definition | Meaning | Example</span></a>, in <span style="font-style:italic;">My Accounting Course</span>. <small>URL consultato il 7 febbraio 2018</small>.</cite></span> </li> <li id="cite_note-3"><a href="#cite_ref-3"><b>^</b></a> <span class="reference-text"><cite class="citation news" style="font-style:normal">(<span style="font-weight:bolder; font-size:80%"><abbr title="inglese">EN</abbr></span>) Adam Hayes, CFA, <a rel="nofollow" class="external text" href="https://www.investopedia.com/terms/c/capitalexpenditure.asp"><span style="font-style:italic;">Capital Expenditure (CAPEX)</span></a>, in <span style="font-style:italic;">Investopedia</span>, 18 novembre 2003. <small>URL consultato il 7 febbraio 2018</small>.</cite></span> </li> <li id="cite_note-4"><a href="#cite_ref-4"><b>^</b></a> <span class="reference-text"><cite class="citation news" style="font-style:normal"> <a rel="nofollow" class="external text" href="https://argomenti.ilsole24ore.com/parolechiave/opex-e-capex.html"><span style="font-style:italic;">Opex e Capex - Ultime notizie su Opex e Capex - Argomenti del Sole 24 Ore</span></a>, in <span style="font-style:italic;">Argomenti Argomenti del Sole 24 Ore</span>. <small>URL consultato il 27 ottobre 2018</small>.</cite></span> </li> <li id="cite_note-5"><a href="#cite_ref-5"><b>^</b></a> <span class="reference-text">Seppure con logiche diverse, anche gli enti della <a href="/wiki/Pubblica_Amministrazione" class="mw-redirect" title="Pubblica Amministrazione">Pubblica Amministrazione</a> hanno questo problema.</span> </li> </ol></div> <div class="mw-heading mw-heading2"><h2 id="Voci_correlate">Voci correlate</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Capex&veaction=edit&section=4" title="Modifica la sezione Voci correlate" class="mw-editsection-visualeditor"><span>modifica</span></a><span class="mw-editsection-divider"> | </span><a href="/w/index.php?title=Capex&action=edit&section=4" title="Edit section's source code: Voci correlate"><span>modifica wikitesto</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Conto_economico" title="Conto economico">Conto economico</a></li> <li><a href="/wiki/Flusso_di_cassa" title="Flusso di cassa">Flusso di cassa</a></li> <li><a href="/wiki/Immobilizzazione" title="Immobilizzazione">Immobilizzazione</a></li> <li><a href="/wiki/Opex" title="Opex">Operating expenditure</a></li> <li><a href="/wiki/Rendiconto_finanziario" title="Rendiconto finanziario">Rendiconto finanziario</a></li> <li><a href="/wiki/Stato_patrimoniale" title="Stato patrimoniale">Stato patrimoniale</a></li> <li><a href="/wiki/Total_Cost_of_Ownership" title="Total Cost of Ownership">Total Cost of Ownership</a></li></ul> <div class="noprint" style="width:100%; 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