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Building a Small Business Budget from the Bottom Up 
 
by kmhagen June 14, 2005

Capital expenditures

In preparing a budget for capital expenditures, you may want to start by making a list of all the property, plant and equipment you will need to get the business started. These items could include real property, machinery, equipment, vehicles, furniture, fixtures, and installations. Once you identify the items you need to acquire, you can start putting together cost information from catalogs, price lists, auctions, want ads, quotes, bids, offers, and appraisals. If the business involves building or remodeling a facility, a budget for the work could be prepared based on bids for the job.

The documentation you collect in putting together a capital expenditures budget will serve as good, solid support, and you may want to keep it together with your budget and business plan to present to potential lenders and investors, and for your own reference purposes.

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