ITIL - Capital Costs
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Typically, those costs applying to the physical (substantial) assets of the organisation. Traditionally this was the accommodation and machinery necessary to produce the enterprise’s product. Capital Costs are the purchase or major enhancement of fixed assets, for example, computer equipment (building and plant) and are often also referred to as ‘one-off’ costs. ITIL. Glossaries © Crown Copyright Office of Government Commerce. Reproduced with the permission of the Controller of HMSO and the Office of Government Commerce
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