To: 09:02 Jan 31
To není problém (investiční majetek je taky capital expenditures), ale pokud chcete, můžete klidně dát "asset improvements", viz např.:
With respect to asset improvements, costs over the established thresholds should be capitalized if:
1. The estimated life of the asset is extended by more than 25 percent; or
2. The cost results in an increase in the capacity of the asset; or
3. The efficiency of the asset is increased by more than 10 percent; or
4. Significantly changes the character of the asset.
Otherwise, the cost should be expensed as repair and maintenance. | 
The translation workplace 
