This chapter contains the following:
| BIM35001 | Overview of the guidance |
| BIM35005 | What is capital expenditure: historical overview |
| BIM35010 | What is capital expenditure: the beginnings |
| BIM35015 | What is capital expenditure: the aim is to determine the balance of profits |
| BIM35020 | What is capital expenditure: fixed and circulating capital |
| BIM35025 | Why you need to distinguish capital and revenue expenditure |
| BIM35030 | Is the distinction relevant today? |
| BIM35035 | It is a question of law |
| BIM35040 | Expressions of judicial opinion are not words in an Act of Parliament |
| BIM35045 | Marginal cases |
