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CAPEX

(Capital Expenditures)

CAPEX (Capital Expenditures) refers to funds used by a company to acquire, upgrade, or maintain physical assets like property, plants, or equipment. Unlike operational expenses (OPEX), CAPEX investments provide long-term value and are capitalized on the balance sheet.

CAPEX is crucial for growth - Amazon spent $61 billion in 2022 on fulfillment centers and AWS infrastructure. Analysts track CAPEX/sales ratios to assess reinvestment rates (tech firms average 5-10%, utilities 20-30%). CAPEX affects
FCF calculations and is a key input in DCF valuations. The IRS allows depreciation of capital assets over their useful lives, providing tax benefits. Smart CAPEX allocation separates thriving companies from stagnant ones.
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