Capital Expenditures
If the balance sheet item "property plant equipment" changes in 2 consecutive years this implies non-zero capital expenditures?
If the balance sheet item "property plant equipment" changes in 2 consecutive years this implies non-zero capital expenditures?
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PPE can change for several reasons, including capital expenditures, sales of assets, impairment, and standard depreciation - note, I'm presuming you are referring to net PPE, which factors in A/D. If you see PPE change year over year, it could be due to any of those things.
Short answer: No, because there are other drivers of PPE change then just capex (based on your phrasing of just saying "change"). If you see PPE going up, then I'd feel comfortable saying there was capex, or an acquisition where PPE was acquired through the sale.
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