Spending on capital assets (also called plant and equipment, or fixed assets, or long-term assets).

Capital assets are long-term assets, also known as fixed assets.

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Bplans GlossaryBplans Glossary

At Bplans, it's our goal to make it easy for you to start and run your business. The Bplans glossary of common business terms will help you learn about key small business and entrepreneurship topics.