Free Template

Capital Expenditure Budget Template

Plan and track capital expenditure with a structured template covering asset categories, depreciation schedules, and return on investment analysis. Includes approval tracking and integration points with the P&L for depreciation charges.

What's included

Everything in this template

  • Asset category breakdown (property, equipment, technology, vehicles)
  • Depreciation schedule with straight-line and reducing balance methods
  • ROI and payback period calculations
  • Approval status and authorisation limits
  • P&L integration for depreciation charges

Template preview

See the structure

fx=Cost / Useful_Life_Years
Asset
Cost
Useful Life
Annual Dep.
Server Infra
£120k
5 yrs
£24k
Office Fit-out
£85k
10 yrs
£8.5k
Vehicles
£45k
4 yrs
£11.3k
Software
£30k
3 yrs
£10k
Total
£280k
£53.8k

Step by step

How to use this template

1

List planned capital purchases

Enter each asset you plan to acquire, its expected cost, and the asset category (property, equipment, technology, or vehicles).

2

Set useful life and depreciation method

For each asset, enter the useful life in years and choose straight-line or reducing balance depreciation. The template calculates annual charges.

3

Calculate ROI and payback period

Enter the expected annual benefit (cost saving or revenue increase) for each asset. The template calculates simple ROI and payback period.

4

Submit for approval

Route each item through the appropriate approval level based on cost. Items above threshold require board approval.

Watch out

Common mistakes to avoid

Classifying operating expenses as capital expenditure to improve short-term P&L

Using incorrect useful life assumptions, leading to inaccurate depreciation charges

Forgetting installation, commissioning, and training costs when estimating total asset cost

Not tracking actual vs budgeted CapEx to identify habitual over- or under-spending

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FAQ

Frequently asked questions