The following should be included in the capital expenditures: equipment for accounting purposes such as calculator or computer , cash register , and credit card machine; utensils for the use by customers such as forks, spoons, and knives; other furnishing and appliances such as a CD player for background music, trash baskets, flower pots and decorations, toilet fixtures, special lighting, and display shelves (refrigerated and non-refrigerated);safety equipment such as intrusion and smoke detectors; and of course , a sign that says "Jana's Caf" or something similar.
Capital expenditures like these are durable goods used over a long period of time by the business and their costs are depreciated or amortised over their useful lives which can last more than one year. Some restaurants businesses consider utensils as revenue expenditure if these get lost frequently and need to be replaced.
Revenue expenditures are the costs of running the business and should include government permits and fees, taxes, utilities such as power/light and water; building dues and fees; repair and maintenance of equipment and furnishings; office supplies such as paper, pens, and receipts; salaries of staff, and uniforms of serving staff, if any. If they borrow from a bank, they also have to pay bank interest.
(2000, 000 CZK).