capital | Australian Capital Territory | venture capital | Capital (political) | capital city | Bain Capital | Capital One | Capital Centre | European Capital of Culture | Capital punishment | Capital city | TPG Capital | Duntroon, Australian Capital Territory | Kingston, Australian Capital Territory | Financial capital | Cerberus Capital Management | Capital FM | Capital | Venture capital | Capital Region International Airport | capital punishment | Sequoia Capital | Oaktree Capital Management | Ngunnawal, Australian Capital Territory | GE Capital | Casey, Australian Capital Territory | Capital punishment in the United States | Capital One Bowl | Belconnen, Australian Capital Territory | Beijing Capital International Airport |
In the 2008–09 Budget, Financial Secretary John Tsang proposed a 100% profit tax deduction for capital expenditure on environmentally friendly machinery and equipment in the first year of purchase, to encourage the business community to go green.
Over the dissenting opinion of four judges, the majority found that the character of the transaction was that of a capital expenditure, and thus not deductible as an Expense.
Input: Operational expenditure (OPEX), capital expenditure (CAPEX), headcount (including headcount of partners)