Definition the purchase of fixed assets, e.g. plant and machinery, for the purpose of increasing future production; the sum of money spent on fixed assets Reference BTB Economics Gloss ;Dict.of Accounting,Collin-Joliffe,1992
Definition dépenses qui résultent de l'acquisition ou de l'accroissement des biens d'investissement, c'est-à-dire terrains, nouveaux bâtiments et agrandissements, équipements, y compris le fonds initial de livres et l'ameublement des bâtiments nouveaux ou agrandis Reference ISO 2789:1974
Definition statistics used to classify expenditures by producers (intermediate consumption, compensation of employees, etc) by purpose (e.g. outlays on repair and maintenance or outlays on sales promotion) Reference "OECD Glossary of Statistical Terms > Classification of Outlays of Producers by Purpose (COPP), http://stats.oecd.org/glossary/detail.asp?ID=353 [2.10.2013]"
Definition An undiscounted measure of project worth.The total net(undiscounted)value of incremental production divided by the total(undiscounted)amount of the investment. Reference World Bank Gloss.,1986,Washington