capital expenditure (CAPEX)

An amount spent to acquire or upgrade productive assets(such a company for as buildings, more than machinery and equipment, vehicles) in order to increase the capacity or efficiency of one accounting period. Also called capital spending.

revenue expenditure
Cash spent in sales revenue generation, or in maintaining a revenue generating asset.

hedging
Definition
A risk management strategy used in limiting or offsettingprobability of loss from fluctuations in the prices ofcommodities, currencies, or securities. In effect, hedging is a transfer of risk without buying insurance policies. Hedging employs various techniques but, basically, involves taking equal and opposite positions in two different markets(such as cash and futures markets). Hedging is used also in protecting one's capital against effects of inflation throughinvesting in high-yield financial instruments (bonds, notes,shares), real estate, or precious metals.