单选题：Which of the following best explains what is meant by 'capital expenditure'?AExp

题目内容：

Which of the following best explains what is meant by 'capital expenditure'?

AExpenditure on non-current assets, including repairs and maintenance

BExpenditure on expensive assets

CExpenditure relating to the issue of share capital

DExpenditure relating to the acquisition or improvement of non-current assets

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