A budget that reports expected cash receipts and cash payments related to the sale and purchase of plant assets is called Capital expenditures budget
- Capital expenditures budget shows the  cash  amounts estimated to be used up for  the purchase of additional plant assets or expected from the sale of plant asset.
- Most Capital expenditures are usually for huge projects or for long term assets.
- After  a financial evaluation to estimate if a  company's return on investment targets are met, The Capital expenditure budget can then be reviewed to see what project to be done.
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