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What does a capital-expenditure concept include in this reference?
Check the selected cash-flow concept before treating a capex row as a universal definition of investment spending.
The label needs its underlying concept
A capex reference row can be supplied by a declared concept such as payments to acquire property, plant and equipment. That concept has a particular scope. It should not be relabelled as every possible investment, acquisition or asset purchase without examining the source.
Keep the reported amount and its sign convention before calculating a cash-flow remainder. A subtraction formula expecting a nonnegative spending magnitude should not silently receive a signed cash-flow value without an explicit and justified conversion.
Keep the source scope in a later calculation
The Apple example uses PaymentsToAcquirePropertyPlantAndEquipment and reports 12715000000 USD for its stated duration. The tag remains available so a reader can check what supplied the friendly capex label.
If a different concept supplies another company’s row, inspect comparability before joining the two into a ranking or series. The reference does not assert that all concept alternatives include identical spending categories.
Reported source example
Apple Inc. · CIK 320193 · Capital expenditure
| Reported value | Unit | Period type | Start | End | Concept | Filed | Filing FY / FP | Frame | Source filing |
|---|---|---|---|---|---|---|---|---|---|
| 12715000000 | USD | duration | 2024-09-29 | 2025-09-27 | us-gaap:PaymentsToAcquirePropertyPlantAndEquipment | 2025-10-31 | 2025 / FY | CY2025 | 10-K · 0000320193-25-000079 |