1,rentability expenditure subjects included in the current cost,and need to transfer information between capital expenditures,included in the subject of fixed assets,amortization according to use fixed number of year later.
2,rentability expenditure is to bring the current benefit,generally within a year; And capital expenditure not only brings to the current efficiency,will also bring benefit to the later business activities,generally in more than a year.
3,rentability expenditure and capital expenditure in the financial accounting procedures and methods are different.
4,rentability expenditure is simple reproduction enterprises operating expenses,liquid,forming current assets or current charge; Reproduction and capital expenditure is the enterprise to expand spending,has the relative fixity,form a fixed asset.