Development Capital Expenditures

Example Definitions of "Development Capital Expenditures"
Development Capital Expenditures. Sum of the amounts of the line items presented in the "Cash Flow Used for Investing Activities" (or similar) section of the Company's Statement of Cash Flows in its Form 10-K for such Fiscal Year that represent the Company's oil and natural gas and CO2 development activities (which for example included in the Company's Form 10-K for 2014 capital expenditures for oil and gas; CO2 properties; and, pipelines and plants), as such line items showing amounts of capital expenditures may change from... year to year, adjusted to include the change in accruals related to those expenditures during the Fiscal Year (as disclosed in the Company's financial statement footnotes filed in its Form 10-K). As a point of clarification, Development Capital Expenditures should include all capital expenditures incurred during the Fiscal Year, regardless of whether those capital expenditures were paid in cash during the year or recorded as a liability for future payment. Development Capital Expenditures do not include cash outflows incurred to acquire, or invest in, businesses, other entities or properties. View More
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