Capital Costs

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(Source: Business Continuity Management Institute - BCM Institute)

2. Typically, those costs applying to the physical (substantial) assets of the organisation. Traditionally this was the accommodation and machinery necessary to produce the enterprise's product. Capita! Costs are the purchase or major enhancement of fixed assets, for example, computer equipment (building and plant) and are often also referred to as 'one-off' costs. (Source: OGC, Information Technology Infrastructure Library (ITIL) v3)