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#资本支出

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Sep 9Wed
  1. Skift Feed

    What Hurricane Season Means for Hospitality's Capex

    Host Hotels & Resorts' 2025 annual filing reveals that hurricanes Helene and Milton caused an estimated $105 million in damage to The Don CeSar in 2024, with 30% related to remediation. In 2025, the company spent $75 million on hurricane and other restoration work, roughly 11.6% of its overall capex, and had received $73 million in insurance payouts. The hotel remained closed until late March 2025, with all amenities reopening by Q3. Over the past six years, about 8% of capex was dedicated to climate resilience.

Mar 4Tue
  1. SAP Concur Blog

    Mastering Budget Categories for Better Financial Management

    The article outlines the basic framework of business budget categories: operating expenses (OpEx) versus capital expenses (CapEx), and fixed versus variable costs. OpEx covers payroll and benefits, facilities, materials and supplies, sales and marketing, administrative costs, travel and representation, professional services, and technology, and directly affects net income; CapEx is capitalized on the balance sheet and depreciated over time. The article notes that categorized budgeting improves financial transparency and control, helps surface overspending and inefficiencies, and supports forecasting and resource allocation. It also describes how SAP Concur solutions can automatically import…

  2. SAP Concur Blog

    Business Expenses: How to Manage Them Efficiently

    The article covers types of business expenses and management practices. Expenses fall into fixed, variable, and periodic categories, with a distinction between operating expenses (OpEx) and capital expenditures (CapEx): OpEx is accounted for in the year it occurs and deducted from gross profit, while CapEx is depreciated over years as a long-term asset. Effective expense management supports cash flow management, profitability, tax compliance, and decision-making. The article offers six best practices: implement an expense tracking system, categorize and prioritize expenses, conduct regular expense audits, set a budget, embrace automation, and encourage employee accountability. It notes that…