This way is more comprehensible.

Aspect Capital Investment Capital Expenses

Definition Start-up or periodic money Costs associated with acquiring
invested into building or or maintaining fixed assets, such
changing the school. as equipment or property . 3

Purpose To exist where none existed To enhance or expand the

before, or to grow/change entity's capacity, infrastructure, or
operations for more reliable capabilities.
revenue and impact . 1

Impact on Operations Allows for significant Supports the stability of facilities

programmatic and/or and the maintenance of
organizational changes . 2
supportive infrastructure.
Financial Management Clearly differentiates from Regular, ongoing costs that are
revenue; it's the money that necessary for the daily operation
changes the school itself . 1
and are not intended to change
the school.
Examples Funds raised for a new Repairs and maintenance,
building, major renovations, software updates, or equipment
or endowment . 2
purchases.
Reporting Typically reported as part of Reported as expenses on the
the balance sheet under income statement and can affect
fixed assets .
2
the net income . 3