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Keywords: maintenance CAPX
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Journal Articles
Accounting Horizons (2019) 33 (4): 77–93.
Published: 01 December 2019
...Brooke D. Beyer; Donald R. Herrmann; Eric T. Rapley SYNOPSIS Financial analysts and accounting regulators encourage companies to disclose the disaggregation of total capital expenditures (CAPX) into the portion for sustaining current performance (maintenance CAPX [MCAPX]) and the portion...