capital cost

• 购置、建造或升级实物资产（如建筑物、机器或设备）所需的初始支出，常用于商业和金融语境。

The initial expenditure required to acquire, construct, or upgrade physical assets such as buildings, machinery, or equipment, typically used in business and financial contexts.

1. Initial investmentB2formal

   The total amount of money required to purchase, construct, or acquire a long-term asset or project.

   资本成本

   • The company estimated the capital cost of the new factory at $10 million.
   • Capital costs for the project include land, equipment, and construction.
   • They secured a loan to cover the high capital cost of the machinery.

2. Fixed asset expenditureB2formal

   Expenses incurred to acquire or upgrade physical assets such as property, buildings, or equipment.

   资本成本

   • The budget for capital costs was approved by the board of directors.
   • Capital costs are depreciated over the useful life of the asset.
   • Reducing capital costs can improve a company's cash flow.