Expenditure 0.0 / 5 ? BusinessFinanceBTEC NationalOther Created by: Ice_FoxCreated on: 17-01-22 12:06 2 types of expenditure Capital expenditure Revenue expenditure 1 of 17 Types of capital expenditure Tangible Intangible 2 of 17 Tangible non-current assets Land Buildings/premises Machinery/equipment Vehicles Fixtures + Fittings 3 of 17 Intangible non-current assets Goodwill Patents Trademarks Brand names Logo 4 of 17 Types of revenue expenditure Inventory Rent Utilities Insurance Salaries/wages Marketing Bank charges Interest paid Depreciation Discount allowed 5 of 17 Inventory Stock a business needs to purchase 6 of 17 Rent Monthly payments towards a building 7 of 17 Utilities Water/Gas/Electricity Paid monthly or yearly 8 of 17 Insurance Monthly or annually paid to protect assets/workers 9 of 17 Salaries Fixed monthly cost to staff 10 of 17 Wages Amount paid to staff determined by the number of hours worked 11 of 17 Marketing To ensure you stand out compared to competitors. Amount needed to be spent depends on the size and importance of the business 12 of 17 Bank charges For overdrafts, loans and mortgages 13 of 17 Interest paid Paying interest on loans/mortgages 14 of 17 Straight-line depreciation Consistent amount deducted annually from the value of an asset 15 of 17 Reducing balance depreciation Amount deducted from the value of an asset is a consistent percentage annually 16 of 17 Discount allowed Seller of goods/services grants a payment discount to the buyer 17 of 17
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