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What can be included in CAPEX - egs Haliburton

do we have any guidelines for what a company can account for capex in its financial statements? for example HAL shows capex as follows:

Capital expenditures:
Completion and Production $ 1,669
Drilling and Evaluation 1,231
Corporate and other 53
Total $ 2,953

at the same time HAL has invested in buildings plants etc and this they did not account for capex - data is shown below.

December 31
Millions of dollars 2011 2010
Land $ 123 $ 105
Buildings and property improvements 1,609 1,438
Machinery, equipment, and other 13,856 11,363
Total 15,588 12,906
Less accumulated depreciation 7,096 6,064
Net property, plant, and equipment $ 8,492 $ 6,842

1 Answer(s)


The Land, building, machinery etc are definitely Capex. I am sure they are included in the consolidated amounts. One indication that they are Capex is the line item "Less accumulated depreciation" - that is only used to reduce the value of Capex by the depreciation amount.

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