标题: [求助]Capital Cost的计算
[求助]Capital Cost的计算SD书5.3 Developing the IT Accounting system有段话不是很理解，需要参考什么简明的财务书籍么？
Capital costs are typically those applying to the physical (substantial) assets of the organisation. Traditionally this was the accommodation and machinery necessary to produce the organisation’s product. Capital Costs are the purchase or major enhancement of fixed assets, for example computer equipment, building and plant are often also referred to as ‘one-off’ costs. It is important to remember that it is not usually the actual cost of items purchased during the year that is included in the calculation of the cost of the services but the annualised depreciation for the year.
上面那段话是不是说我买一个东西，比如5年报废，那么每年capital cost是不是就是25％的（价格＋服务费） 边撸边过 纯粹路过，没任何兴趣，仅仅是看在老用户份上回复一下
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