Capex categories

Hi CTYap,
 
Thanks for highlighting these issues.
 
Under Cashflow statement, not all companies would state Purchase of PPP as their CAPEX. 
 
Yes, you are right. Purchase of biological assets and land for future development are considered a necessity to maintain/expand their businesses. Technically, it should be categorised as CAPEX.  
 
Some other companies may categorise CAPEX differently. For example, some IT firms tend to use ‘Payment for Software Development’ for their spending on CAPEX. As a rule of thumb, so long the expenditures are basic requirement for company to maintain and expand its business scope, it should be categorised as CAPEX. 

Hi guys!!! 
Thanks for taking the time to read my question. I am sorry for such a long list of question
Recently when I look at Apple annual report 2016 cash flow statement page 43 (annual report link: http://investor.apple.com/sec.cfm?DocType=Annual&ndq_keyword= )
I am unable to correctly determine which of the expenses in the cash flow statement are capex. However I have give it a try plz correct me if I am wrong.
Investment activity
– Purchases of market securities
– Payment made in connection with business acquisition net 
– Payment for acquisition of plant, property and equipment. 
– payment for acquisition of intengible assets
– payment for acquisition of strategic Investment
As for the financial activities I don’t think that there is any category belongs to capex. 
Thanks for spending the time to read this and the enlightenment. 
Your sincerely
Marko Kim
 
 

 Hi Marko,
 
Apple’s capex should be as follow
 
Payments for acquisition of property, plant and equipment
Payments for acquisition of intangible assets – IP is very important to technology company hence this is a capex