noun
capital expenditure; capital outlay
A business/finance term for spending on fixed assets such as equipment or facilities, as opposed to operating expenses.
今年度の資本支出は新工場の建設に充てられる。
This year's capital expenditure will be allocated to the construction of a new factory.
設備投資 specifically refers to investment in equipment/facilities, while 資本支出 is a broader accounting term for capital outlays.
Compound of 資本 (capital) and 支出 (expenditure).