English to German Bus/Financial Accounting

Purchases that fall into one or more of the following groups will be designated as **capital purchases**:
1. The expenditure represents additional and completely new property.
2. The expenditure increases value of existing property.
3. The expenditure substantially increases the productivity and/or capacity of existing property.
4. The expenditure prolongs the life (over 1 year) of existing property.
5. The expenditure adapts existing property to a different use.