Capital investments - costs of expanded reproduction of fixed assets - creation new, reconstruction, the expansion and modernization operating. In their implementation the important role belongs to capital construction.
Costs of construction subdivide into direct and overhead costs. Carry the expenses which are directly connected with construction or reconstruction of separate objects to straight lines. Carry expenses on service of production and management to consignment notes. Contract organizations carry out the accounting of a factor cost on the account "Main production", and builders - on the account "Construction and acquisition of fixed assets".