Capital Expenditures

A capital expenditure is money spent on an asset that will benefit more than one period.

John bought some computer paper and a desk. The desk would be considered a capital expenditure because John can use it year after year after year. The computer paper is not a capital expenditure because it will be completely used up in less than a year.

https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/capital-expenditures/