An expenditure which occurs rarely and not repeatedly is known as

Capital expenditure is money spent on acquiring or improving assets like land buildings or machinery. It is not a regular expense but an investment made occasionally to increase long term value. For example purchase of a new factory is a capital expenditure. Such spending is shown in the balance sheet and benefits the company over many years. This is different from revenue expenditure which occurs regularly and supports daily operations. Capital expenditure is vital for growth and development of businesses.